Public Law No: 116-136 (03/27/2020)
[116th Congress Public Law 136]
Public Law 116-136
|03/27/2020||Signed by President.|
To amend the Internal Revenue Code of 1986 to repeal the excise tax on
high cost employer-sponsored health coverage.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Coronavirus Aid, Relief, and Economic
Security Act” or the “CARES Act”.
SEC. 2. TABLE OF CONTENTS.
TABLE OF CONTENTS
The table of contents for this Act is as follows:
Sec. 1- Short title.
Sec. 2. Table of contents.
Sec. 3. References.
DIVISION A–KEEPING WORKERS PAID AND EMPLOYED, HEALTH CARE SYSTEM
ENHANCEMENTS, AND ECONOMIC STABILIZATION
TITLE I--KEEPING AMERICAN WORKERS PAID AND EMPLOYED ACT
Sec. 1101. Definitions.
Sec. 1102. Paycheck protection program.
Sec. 1103. Entrepreneurial development.
Sec. 1104. State trade expansion program.
Sec. 1105. Waiver of matching funds requirement under the women’s
business center program.
Sec. 1106. Loan forgiveness.
Sec. 1107. Direct appropriations.
Sec. 1108. Minority business development agency.
Sec. 1109. United States Treasury Program Management Authority.
Sec. 1110. Emergency EIDL grants.
Sec. 1111. Resources and services in languages other than English.
Sec. 1112. Subsidy for certain loan payments.
Sec. 1113. Bankruptcy.
Sec. 1114. Emergency rulemaking authority.
TITLE II–ASSISTANCE FOR AMERICAN WORKERS, FAMILIES, AND BUSINESSES
Subtitle A--Unemployment Insurance Provisions
Sec. 2101. Short title.
Sec. 2102. Pandemic Unemployment Assistance.
Sec. 2103. Emergency unemployment relief for governmental entities and
Sec. 2104. Emergency increase in unemployment compensation benefits.
Sec. 2105. Temporary full Federal funding of the first week of
compensable regular unemployment for States with no waiting
Sec. 2106. Emergency State staffing flexibility.
Sec. 2107. Pandemic emergency unemployment compensation.
Sec. 2108. Temporary financing of short-time compensation payments in
States with programs in law.
Sec. 2109. Temporary financing of short-time compensation agreements.
[[Page 134 STAT. 282]]
Sec. 2110. Grants for short-time compensation programs.
Sec. 2111. Assistance and guidance in implementing programs.
Sec. 2112. Waiver of the 7-day waiting period for benefits under the
Railroad Unemployment Insurance Act.
Sec. 2113. Enhanced benefits under the Railroad Unemployment Insurance
Sec. 2114. Extended unemployment benefits under the Railroad
Unemployment Insurance Act.
Sec. 2115. Funding for the DOL Office of Inspector General for oversight
of unemployment provisions.
Sec. 2116. Implementation.
Subtitle B--Rebates and Other Individual Provisions
Sec. 2201. 2020 recovery rebates for individuals.
Sec. 2202. Special rules for use of retirement funds.
Sec. 2203. Temporary waiver of required minimum distribution rules for
certain retirement plans and accounts.
Sec. 2204. Allowance of partial above the line deduction for charitable
Sec. 2205. Modification of limitations on charitable contributions
Sec. 2206. Exclusion for certain employer payments of student loans.
Subtitle C--Business Provisions
Sec. 2301. Employee retention credit for employers subject to closure
due to COVID-19.
Sec. 2302. Delay of payment of employer payroll taxes.
Sec. 2303. Modifications for net operating losses.
Sec. 2304. Modification of limitation on losses for taxpayers other than
Sec. 2305. Modification of credit for prior year minimum tax liability
Sec. 2306. Modifications of limitation on business interest.
Sec. 2307. Technical amendments regarding qualified improvement
Sec. 2308. Temporary exception from excise tax for alcohol used to
produce hand sanitizer.
TITLE III–SUPPORTING AMERICA’S HEALTH CARE SYSTEM IN THE FIGHT AGAINST
Subtitle A--Health Provisions
Sec. 3001. Short title.
PART I--Addressing Supply Shortages subpart a--medical product supplies
Sec. 3101. National Academies report on America’s medical product supply
Sec. 3102. Requiring the strategic national stockpile to include certain
types of medical supplies.
Sec. 3103. Treatment of respiratory protective devices as covered
subpart b--mitigating emergency drug shortages
Sec. 3111. Prioritize reviews of drug applications; incentives.
Sec. 3112. Additional manufacturer reporting requirements in response to
subpart c--preventing medical device shortages
Sec. 3121. Discontinuance or interruption in the production of medical
PART II--Access to Health Care for COVID-19 Patients subpart a--coverage of testing and preventive services
Sec. 3201. Coverage of diagnostic testing for COVID-19.
Sec. 3202. Pricing of diagnostic testing.
Sec. 3203. Rapid coverage of preventive services and vaccines for
subpart b--support for health care providers
Sec. 3211. Supplemental awards for health centers.
Sec. 3212. Telehealth network and telehealth resource centers grant
Sec. 3213. Rural health care services outreach, rural health network
development, and small health care provider quality
improvement grant programs.
[[Page 134 STAT. 283]]
Sec. 3214. United States Public Health Service Modernization.
Sec. 3215. Limitation on liability for volunteer health care
professionals during COVID-19 emergency response.
Sec. 3216. Flexibility for members of National Health Service Corps
during emergency period.
subpart c--miscellaneous provisions
Sec. 3221. Confidentiality and disclosure of records relating to
substance use disorder.
Sec. 3222. Nutrition services.
Sec. 3223. Continuity of service and opportunities for participants in
community service activities under title V of the Older
Americans Act of 1965.
Sec. 3224. Guidance on protected health information.
Sec. 3225. Reauthorization of healthy start program.
Sec. 3226. Importance of the blood supply.
Sec. 3301. Removing the cap on OTA during public health emergencies.
Sec. 3302. Priority zoonotic animal drugs.
PART IV--Health Care Workforce
Sec. 3401. Reauthorization of health professions workforce programs.
Sec. 3402. Health workforce coordination.
Sec. 3403. Education and training relating to geriatrics.
Sec. 3404. Nursing workforce development.
Subtitle B--Education Provisions
Sec. 3501. Short title.
Sec. 3502. Definitions.
Sec. 3503. Campus-based aid waivers.
Sec. 3504. Use of supplemental educational opportunity grants for
Sec. 3505. Federal work-study during a qualifying emergency.
Sec. 3506. Adjustment of subsidized loan usage limits.
Sec. 3507. Exclusion from Federal Pell Grant duration limit.
Sec. 3508. Institutional refunds and Federal student loan flexibility.
Sec. 3509. Satisfactory academic progress.
Sec. 3510. Continuing education at affected foreign institutions.
Sec. 3511. National emergency educational waivers.
Sec. 3512. HBCU Capital financing.
Sec. 3513. Temporary relief for federal student loan borrowers.
Sec. 3514. Provisions related to the Corporation for National and
Sec. 3515. Workforce response activities.
Sec. 3516. Technical amendments.
Sec. 3517. Waiver authority and reporting requirement for institutional
Sec. 3518. Authorized uses and other modifications for grants.
Sec. 3519. Service obligations for teachers.
Subtitle C--Labor Provisions
Sec. 3601. Limitation on paid leave.
Sec. 3602. Emergency Paid Sick Leave Act Limitation.
Sec. 3603. Unemployment insurance.
Sec. 3604. OMB Waiver of Paid Family and Paid Sick Leave.
Sec. 3605. Paid leave for rehired employees.
Sec. 3606. Advance refunding of credits.
Sec. 3607. Expansion of DOL Authority to postpone certain deadlines.
Sec. 3608. Single-employer plan funding rules.
Sec. 3609. Application of cooperative and small employer charity pension
plan rules to certain charitable employers whose primary
exempt purpose is providing services with respect to mothers
Sec. 3610. Federal contractor authority.
Sec. 3611. Technical corrections.
Subtitle D--Finance Committee
Sec. 3701. Exemption for telehealth services.
Sec. 3702. Inclusion of certain over-the-counter medical products as
qualified medical expenses.
Sec. 3703. Increasing Medicare telehealth flexibilities during emergency
Sec. 3704. Enhancing Medicare telehealth services for Federally
qualified health centers and rural health clinics during
Sec. 3705. Temporary waiver of requirement for face-to-face visits
between home dialysis patients and physicians.
Sec. 3706. Use of telehealth to conduct face-to-face encounter prior to
recertification of eligibility for hospice care during
Sec. 3707. Encouraging use of telecommunications systems for home health
services furnished during emergency period.
Sec. 3708. Improving care planning for Medicare home health services.
Sec. 3709. Adjustment of sequestration.
Sec. 3710. Medicare hospital inpatient prospective payment system add-on
payment for COVID-19 patients during emergency period.
Sec. 3711. Increasing access to post-acute care during emergency period.
Sec. 3712. Revising payment rates for durable medical equipment under
the Medicare program through duration of emergency period.
Sec. 3713. Coverage of the COVID-19 vaccine under part B of the Medicare
program without any cost-sharing.
Sec. 3714. Requiring Medicare prescription drug plans and MA-PD plans to
allow during the COVID-19 emergency period for fills and
refills of covered part D drugs for up to a 3-month supply.
Sec. 3715. Providing home and community-based services in acute care
Sec. 3716. Clarification regarding uninsured individuals.
Sec. 3717. Clarification regarding coverage of COVID-19 testing
Sec. 3718. Amendments relating to reporting requirements with respect to
clinical diagnostic laboratory tests.
Sec. 3719. Expansion of the Medicare hospital accelerated payment
program during the COVID-19 public health emergency.
Sec. 3720. Delaying requirements for enhanced FMAP to enable State
legislation necessary for compliance.
Subtitle E--Health and Human Services Extenders PART I--Medicare Provisions
Sec. 3801. Extension of the work geographic index floor under the
Sec. 3802. Extension of funding for quality measure endorsement, input,
Sec. 3803. Extension of funding outreach and assistance for low-income
PART II--Medicaid Provisions
Sec. 3811. Extension of the Money Follows the Person rebalancing
Sec. 3812. Extension of spousal impoverishment protections.
Sec. 3813. Delay of DSH reductions.
Sec. 3814. Extension and expansion of Community Mental Health Services
PART III--Human Services and Other Health Programs
Sec. 3821. Extension of sexual risk avoidance education program.
Sec. 3822. Extension of personal responsibility education program.
Sec. 3823. Extension of demonstration projects to address health
professions workforce needs.
Sec. 3824. Extension of the temporary assistance for needy families
program and related programs.
PART IV--Public Health Provisions
Sec. 3831. Extension for community health centers, the National Health
Service Corps, and teaching health centers that operate GME
Sec. 3832. Diabetes programs.
PART V--Miscellaneous Provisions
Sec. 3841. Prevention of duplicate appropriations for fiscal year 2020.
Subtitle F--Over-the-Counter Drugs PART I--OTC Drug Review
Sec. 3851. Regulation of certain nonprescription drugs that are marketed
without an approved drug application.
Sec. 3852. Misbranding.
Sec. 3853. Drugs excluded from the over-the-counter drug review.
Sec. 3854. Treatment of Sunscreen Innovation Act.
Sec. 3855. Annual update to Congress on appropriate pediatric indication
for certain OTC cough and cold drugs.
Sec. 3856. Technical corrections.
PART II--User Fees
Sec. 3861. Finding.
Sec. 3862. Fees relating to over-the-counter drugs.
TITLE IV–ECONOMIC STABILIZATION AND ASSISTANCE TO SEVERELY DISTRESSED
SECTORS OF THE UNITED STATES ECONOMY
Subtitle A--Coronavirus Economic Stabilization Act of 2020
Sec. 4001. Short title.
Sec. 4002. Definitions.
Sec. 4003. Emergency relief and taxpayer protections.
Sec. 4004. Limitation on certain employee compensation.
Sec. 4005. Continuation of certain air service.
Sec. 4006. Coordination with Secretary of Transportation.
Sec. 4007. Suspension of certain aviation excise taxes.
Sec. 4008. Debt guarantee authority.
Sec. 4009. Temporary Government in the Sunshine Act relief.
Sec. 4010. Temporary hiring flexibility.
Sec. 4011. Temporary lending limit waiver.
Sec. 4012. Temporary relief for community banks.
Sec. 4013. Temporary relief from troubled debt restructurings.
Sec. 4014. Optional temporary relief from current expected credit
Sec. 4015. Non-applicability of restrictions on ESF during national
Sec. 4016. Temporary credit union provisions.
Sec. 4017. Increasing access to materials necessary for national
security and pandemic recovery.
Sec. 4018. Special Inspector General for Pandemic Recovery.
Sec. 4019. Conflicts of interest.
Sec. 4020. Congressional Oversight Commission.
Sec. 4021. Credit protection during COVID-19.
Sec. 4022. Foreclosure moratorium and consumer right to request
Sec. 4023. Forbearance of residential mortgage loan payments for
multifamily properties with federally backed loans.
Sec. 4024. Temporary moratorium on eviction filings.
Sec. 4025. Protection of collective bargaining agreement.
Sec. 4026. Reports.
Sec. 4027. Direct appropriation.
Sec. 4028. Rule of construction.
Sec. 4029. Termination of authority.
Subtitle B--Air Carrier Worker Support
Sec. 4111. Definitions.
Sec. 4112. Pandemic relief for aviation workers.
Sec. 4113. Procedures for providing payroll support.
Sec. 4114. Required assurances.
Sec. 4115. Protection of collective bargaining agreement.
Sec. 4116. Limitation on certain employee compensation.
Sec. 4117. Tax payer protection.
Sec. 4118. Reports.
Sec. 4119. Coordination.
Sec. 4120. Direct appropriation.
TITLE V--CORONAVIRUS RELIEF FUNDS
Sec. 5001. Coronavirus Relief Fund.
TITLE VI--MISCELLANEOUS PROVISIONS
Sec. 6001. COVID-19 borrowing authority for the United States Postal
Sec. 6002. Emergency designation.
DIVISION B–EMERGENCY APPROPRIATIONS FOR CORONAVIRUS HEALTH RESPONSE AND
Coronavirus Aid, Relief, and Economic Security Act or the CARES Act
This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses.
DIVISION A–KEEPING WORKERS PAID AND EMPLOYED, HEALTH CARE SYSTEM ENHANCEMENTS, AND ECONOMIC STABILIZATION
This division establishes the Paycheck Protection Program to provide eight weeks of cash flow assistance to small businesses through federally guaranteed loans to employers who maintain their payroll. Such assistance shall be to cover costs such as payroll, paid sick leave, supply chain disruptions, and employee salaries. The division further provides that certain amounts owed on such loans are eligible to be forgiven.
The division also authorizes the Small Business Administration (SBA) to provide advances on SBA emergency disaster loans for small businesses that have applied for such loans due to the COVID-19 pandemic.
Additionally, the division requires the SBA to pay all principal, interest, and fees on certain new and existing SBA loans for a period of six months.
TITLE I–KEEPING AMERICAN WORKERS PAID AND EMPLOYED ACT
This title provides emergency economic relief for small businesses to meet their payroll and expenses and to receive education and assistance throughout the COVID-19 pandemic.
(Sec. 1102) This section authorizes the Small Business Administration (SBA) to guarantee paycheck protection loans during the period beginning on February 15, 2020, and ending on June 30, 2020.
During this period, in addition to a small business, any business, nonprofit organization, veterans organization, or tribal business is eligible to receive a paycheck protection loan if it employs fewer than 500 employees or the applicable SBA size standard for the relevant industry. In addition, individuals who operate as sole proprietors or as independent contractors, as well as certain self-employed individuals, are eligible to receive a paycheck protection loan.
Allowable uses for such loans include (1) payroll costs, (2) continuation of group health care benefits, (3) employee salaries, and (4) rent payments.
(Sec. 1103) This section authorizes the SBA to award grants to resource partners to provide specified education, training, and advising to small business concerns that are negatively impacted as a result of COVID-19.
(Sec. 1104) This section requires the SBA to reimburse any recipient of a grant under the State Trade Expansion Program for financial losses relating to a foreign trade mission or a trade show exhibition that was cancelled solely due to a public health emergency related to COVID-19. Such reimbursement may not exceed the recipient’s grant funding.
(Sec. 1105) This section temporarily waives the requirement that participants in the Women’s Business Center Program of the SBA obtain matching cash contributions from non-federal sources as a requirement for participation in the program.
(Sec. 1106) This section makes recipients of paycheck protection loans eligible for forgiveness of amounts expended for payroll costs and payments of interest on mortgage obligations, rent, or utilities during the eight-week period such loans are provided.
(Sec. 1107) This section provides specified appropriations for
- paycheck protection loans,
- salaries and expenses of the SBA,
- necessary expenses of the Office of Inspector General of the SBA,
- awarding of grants for entrepreneurial development,
- provision of technical assistance to minority business centers by the Minority Business Development Agency,
- disbursement of advances on emergency disaster loans,
- SBA subsidies for certain loan payments, and
- the Department of the Treasury to enable certain financial institutions to participate in the paycheck protection program.
(Sec. 1108) This section authorizes the Minority Business Development Agency of the Department of Commerce to provide grants to minority business centers and minority chambers of commerce for educating, training, and advising minority business enterprises on such topics as (1) hazards and prevention of transmission and communication of COVID-19 and other communicable diseases; (2) potential effects of COVID-19 on their supply chains, distribution, and sale of products and mitigation of those effects; and (3) management and practice of telework to reduce possible transmission of COVID-19.
(Sec. 1109) This section requires Treasury to establish criteria to enable insured financial institutions that do not participate in SBA lending programs to participate in the paycheck protection program.
(Sec. 1110) This section makes small businesses and certain other entities eligible for an advance of up $10,000 on an SBA disaster loan for which they have applied in response to the COVID-19 pandemic. The SBA shall waive (1) any rules related to the personal guarantee on advances and loans under a certain amount, (2) the requirement that an applicant must be in business for the one-year period prior to the disaster (except that no waiver may be made for a business not in operation on January 31, 2020), and (3) the requirement that an applicant be unable to obtain credit elsewhere.
(Sec. 1111) This section requires the SBA to provide its resources and services in the 10 most commonly spoken languages, other than English, in the United States.
(Sec. 1112) This section requires the SBA to pay the principal, interest, and any associated fees that are owed on certain SBA loans for a six-month period. Such loans must be in a regular servicing status.
(Sec. 1113) This section expands bankruptcy relief by (1) excluding from current monthly income any payments made under federal law relating to the national emergency declared by the President with respect to COVID-19, and (2) allowing the modification of a reorganization plan under Chapter 11 if the debtor is experiencing material financial hardship due to COVID-19.
TITLE II–ASSISTANCE FOR AMERICAN WORKERS, FAMILIES, AND BUSINESSES
Subtitle A–Unemployment Insurance Provisions
Relief for Workers Affected by Coronavirus Act
(Sec. 2102) This section requires the Department of Labor to provide pandemic unemployment assistance for up to 39 weeks to workers who (1) are not eligible for other federal or state unemployment insurance or pandemic emergency unemployment compensation; (2) meet certain conditions related to being unemployed, partially unemployed, or unable to work due to COVID-19; (3) are not able to telework; and (4) are not receiving other paid leave. The provision of such assistance may be extended beyond 39 weeks under specified circumstances. Pandemic unemployment assistance payments are available retroactively for the period beginning January 27, 2020, and ending on or before December 31, 2020.
The section provides appropriations for these purposes.
(Sec. 2103) Labor may issue guidance allowing states to interpret state unemployment compensation laws in a manner that provides maximum flexibility in the reimbursement of employers as it relates to timely payment and assessment of penalties and interest.
This section also provides for the transfer of specified funds to state accounts in the Unemployment Trust Fund for the reimbursement of certain governmental entities and other organizations for amounts paid (in lieu of contributions) into such accounts during the period beginning on March 13, 2020, and ending on December 31, 2020.
(Sec. 2104) This section provides appropriations to fund federal-state agreements under which the amount of an individual’s weekly unemployment compensation includes an additional $600 in federal pandemic unemployment compensation. Such payments shall apply to weeks of unemployment beginning after the date of the agreement and ending on or before July 31, 2020.
Such an agreement shall not apply with respect to a state that reduces the maximum duration or average weekly benefit amount of its regular unemployment compensation as in effect on January 1, 2020.
(Sec. 2105) This section provides appropriations to temporarily reimburse states for providing the first week of an individual’s regular unemployment compensation without a one-week waiting period.
(Sec. 2106) This section temporarily waives through December 31, 2020, certain merit-staffing requirements with respect to certain temporary hiring actions taken by states to quickly process unemployment claims.
(Sec. 2107) This section provides funding for 13 additional weeks of pandemic emergency unemployment compensation through December 31, 2020, for individuals who have exhausted their rights to regular unemployment compensation and meet other specified requirements.
(Sec. 2108) This section provides appropriations to temporarily reimburse states for making short-time compensation (STC) payments under existing or new STC programs for weeks of unemployment ending on or before December 31, 2020. (STC, also known as work sharing, is a program that provides prorated unemployment compensation to workers whose hours have been reduced in lieu of a layoff.)
(Sec. 2109) This section provides appropriations to support STC payments by states that do not have STC programs under state law.
(Sec. 2110) This section requires Labor to award grants for states to (1) implement, or improve administration of, STC programs; or (2) promote, and enroll employers in, STC programs. The section provides appropriations for this purpose. Labor may not award a grant with respect to an application submitted after December 31, 2023.
(Sec. 2111) This section requires Labor to
- provide, and periodically revise, model legislative language for states to use to develop and enact STC programs; and
- establish certain STC program reporting requirements.
(Sec. 2112) This section provides appropriations to temporarily reimburse states that waive the seven-day waiting period for benefits under the Railroad Unemployment Insurance Act (RUIA).
(Sec. 2113) This section provides appropriations to fund an additional RUIA benefit of $1,200 to qualified employees for RUIA benefits-registration periods beginning on or after April 1, 2020, and no later than July 31, 2020. This payment is available notwithstanding other RUIA benefits received during such registration period or limits on overall benefits.
(Sec. 2114) This section reauthorizes the temporary increase of extended RUIA benefits to employees who received regular RUIA benefits during the period beginning July 1, 2019, and ending June 30, 2020. However, no such extended benefit period may begin after December 31, 2020.
(Sec. 2115) This section provides appropriations for Labor to conduct oversight related to the provisions of this subtitle.
(Sec. 2116) Specified procedural requirements related to the collection of information from the public shall not apply to this subtitle.
Subtitle B–Rebates and Other Individual Provisions
This subtitle allows individual taxpayers below a certain income level and their dependent children a one-time refundable tax credit and other tax benefits to compensate for financial losses due to COVID-19 (i.e., coronavirus disease 2019).
(Sec. 2201) This section allows individual taxpayers a refundable income tax credit of $1,200 ($2,400 for married couples filing a joint return). A $500 credit is allowed for each qualifying child of the taxpayer. The credit is eliminated for taxpayers with adjusted gross incomes exceeding $75,000 ($150,000 for joint returns). To be eligible for the credit, taxpayers must include valid identification numbers (e.g., Social Security numbers) on their tax returns.
The Department of the Treasury must conduct a public awareness campaign regarding the availability of the credit.
(Sec. 2202) This section permits penalty-free coronavirus-related distributions from tax-exempt retirement plans up to $100,000 in a taxable year. A coronavirus-related distribution is defined as any distributions from an eligible retirement plan made on or after January 1, 2020, and before December 31, 2020, to an individual who is (1) diagnosed with the virus SARS-CoV-2, (2) whose spouse or dependent is diagnosed with such virus or disease, or (3) who experienced adverse financial consequences from being quarantined, furloughed, or laid off from work due to such virus or disease.
(Sec. 2203) This section allows a temporary waiver of required minimum distributions from retirement plans and accounts in 2020.
(Sec. 2204) This section allows a tax deduction for charitable contributions in 2020 up to $300 for taxpayers who do not itemize their tax deductions.
(Sec. 2205) This section suspends in 2020 the limitation on cash contributions for purposes of the charitable contribution tax deduction.
(Sec. 2206) This section allows an exclusion from employee income, for income tax purposes, of employer payments of student loans made before January 1, 2021.
Subtitle C–Business Provisions
This subtitle allows certain employers tax credits and other tax benefits to compensate them for losses due to COVID-19.
(Sec. 2301) This section allows employers a payroll tax credit for 50% of the wages paid to employees, up to $10,000 per employee, during any period in which such employers were required to close due to COVID-19 (i.e., coronavirus disease 2019).
Transfers from the general fund of the Treasury to specified Social Security trust funds are authorized to cover any loss in revenue due to the employer retention tax credit.
(Sec. 2302) This section allows employers to delay payment of payroll tax deposits until the end of 2020.
(Sec. 2303) This section modifies rules relating to net operating losses to allow taxpayers to carry back net operating losses in 2018-2020 for up to five years, and to offset 100% of their income with losses in taxable years beginning before 2021.
(Sec. 2304) This section repeals in 2018 and 2019 the $250,000 limitation on the net business losses of individuals other than corporations.
(Sec. 2305) This section modifies the tax credit for the prior year minimum tax liability of corporations to allow immediate refundability of credit amounts.
(Sec. 2306) This section increases for taxable years beginning in 2019 and 2020 the limitation on the deductibility of business interest.
(Sec. 2307) This section classifies qualified improvement property (certain improvements to the interior of nonresidential real property) as 15-year property for depreciation purposes.
(Sec. 2308) This section suspends through 2020 the excise tax for alcohol used in hand sanitizers.
TITLE III–SUPPORTING AMERICA’S HEALTH CARE SYSTEM IN THE FIGHT AGAINST THE CORONAVIRUS
Subtitle A–Health Provisions
Coronavirus Aid, Relief, and Economic Security Act
PART I–ADDRESSING SUPPLY SHORTAGES
Subpart A–Medical Product Supplies
(Sec. 3101) The Department of Health and Human Services (HHS) must enter into an agreement with the National Academy of Sciences, Engineering, and Medicine to report on the security of the U.S. medical product supply chain.
(Sec. 3102) The strategic national stockpile must include personal protective equipment and supplies required for the administration of drugs, vaccines, biological products, medical devices, and diagnostic tests.
(Sec. 3103) This section revises targeted liability protections with respect to certain claims arising from the use of a respiratory protective device (i.e., mask) approved by the National Institute for Occupational Safety and Health. Such protections shall apply if HHS declares such a device to be a priority for use during a declared public health emergency.
Subpart B–Mitigating Emergency Drug Shortages
(Sec. 3111) If notified by a manufacturer of a likely disruption in the supply of a medicine, the Food and Drug Administration (FDA) must, as appropriate (1) prioritize and expedite an application review to help mitigate or prevent a drug shortage, or (2) prioritize and expedite an inspection or reinspection of an establishment that could help mitigate or prevent a drug shortage.
(Sec. 3112) This section expands reporting requirements for manufacturers with respect to drug shortages and requires such manufacturers to develop risk-management plans.
The FDA must periodically transmit a report of shortage drugs to the Centers for Medicare & Medicaid Services. If an FDA inspection reveals that a drug or product under shortage or interruption may have become contaminated, a report must be sent to relevant FDA personnel with drug-shortage expertise.
Subpart C–Preventing Medical Device Shortages
(Sec. 3121) The manufacturer of a device critical to public health during a public health emergency shall notify the FDA of an interruption or permanent discontinuance. If the FDA finds the existence of a shortage or likely shortage, it must prioritize and expedite (1) a device application review that could mitigate or prevent a shortage, or (2) an inspection or reinspection of an establishment that could mitigate or prevent a shortage.
PART II–ACCESS TO HEALTH CARE FOR COVID-19 PATIENTS
Subpart A–Coverage of Testing and Preventive Services
(Sec. 3201) This section expands the scope of available diagnostic testing for COVID-19 (i.e., coronavirus disease 2019) that private health insurance plans must cover. Specifically, it requires coverage of tests that have not been approved by the FDA if
- the developer of such a test requests, or intends to request, emergency use authorization, unless such request is denied or is not submitted within a reasonable time;
- the test is developed and authorized in a state that has notified HHS that the state intends to review such tests; or
- HHS has issued guidance that such test is appropriate.
(Sec. 3202) This section specifies the process for private health insurance plan issuers to reimburse providers of COVID-19 diagnostic tests. Specifically, a reimbursement rate negotiated for such test prior to the public health emergency declared on January 31, 2020, continues to apply for the duration of the emergency. If a reimbursement rate was not negotiated prior to the emergency declaration, an issuer may either negotiate such rate or pay the provider’s cash price.
Additionally, test providers must publish the cash price of tests on their websites; HHS may assess a civil penalty for violations of this requirement.
(Sec. 3203) This section shortens the time frame under which private health-insurance plans must cover certain new preventative services related to COVID-19. Under current law, health plans have one year to cover services recommended by the United States Preventive Services Task Force or the Advisory Committee on Immunization Practices. Under this section, health plans must cover such services to prevent or diagnose COVID-19 within 15 days.
Subpart B–Support for Health Care Providers
(Sec. 3211) This section provides for additional funding to health centers that serve medically underserved populations for evidence-based models that increase access to high-quality primary-care services for purposes of (1) the detection of the coronavirus that causes COVID-19; or (2) the prevention, diagnosis, and treatment of that disease.
(Sec. 3212) This section reauthorizes through FY2025 and otherwise modifies grants for telehealth networks and telehealth resource centers that serve medically underserved populations. Among other changes, the bill (1) provides statutory authority for including substance-use disorder providers in the list of entities that may participate in telehealth networks, and (2) specifies a preference for applicants with a record of success in expanding telehealth in rural areas for telehealth resource services grants.
(Sec. 3213) This section reauthorizes through FY2025 and otherwise modifies grant programs for rural health services outreach, rural health network development, and small health care provider quality improvement. Among other changes, the bill expands eligibility for certain grants to include entities that are not nonprofits.
(Sec. 3214) This section allows for the deployment of the Ready Reserve Corps of the U.S. Public Health Service Commissioned Corps (Commissioned Corps) to serve in public health emergencies. Certain provisions related to compensation and leave without authority that apply to the Armed Forces shall also apply to officers of the Commissioned Corps or their beneficiaries.
(Sec. 3215) This section extends liability protection for harm caused by acts or omissions by volunteer health care professionals in the course of providing certain health care services relating to COVID-19 during the public health emergency, in accordance with specified limitations.
(Sec. 3216) This section authorizes the reassignment of members of the National Health Service Corps to provide health care services at alternative sites in response to the public health emergency, subject to the voluntary agreement of the corps members and other specified restrictions.
Subpart C–Miscellaneous Provisions
(Sec. 3221) This section more closely aligns the federal privacy standards applicable to substance-use disorder patient records with the relevant privacy and de-identification standards applicable to other records that contain personal health information for the purposes of (1) treatment, payment, and health care operations by health plans, providers, or clearinghouses; and (2) disclosures to public health authorities. The section requires patients to give affirmative, written consent; once given, that consent applies to future disclosures. Such consent may be revoked by written request.
The section also (1) aligns criminal penalties for certain violations involving substance-use disorder patient records with the penalties that apply to violations involving other types of records containing personal health information; (2) expands the current prohibition against using substance-use disorder patient records in criminal proceedings to include any use in specified federal, state, and local criminal and civil actions; and (3) prohibits certain discrimination based on the release of such patient records with respect to access to treatment, employment, housing, and certain social services and benefits
(Sec. 3222) This section allows a state agency or area agency on aging to transfer funds between congregate and home-delivered nutrition services programs for older adults without prior approval to meet the needs of the state or area served during the public health emergency. The section also (1) expands eligibility for home-delivered meals to include those who are unable to obtain nutrition because they are practicing social distancing, and (2) permits the Administration on Aging to waive certain nutrition requirements for meals provided through the nutrition services for older adults during the emergency.
(Sec. 3223) This section permits the Department of Labor, in response to the effects of the public health emergency, to increase the length of time individuals may participate in, and the amount available to pay authorized administrative costs for, Community Service Employment Program projects for older adults.
(Sec. 3224) This section directs HHS to issue guidance within 180 days on the sharing of protected health information during specified emergency declarations with respect to COVID-19.
(Sec. 3225) This section reauthorizes through FY2025 and otherwise makes changes to the Healthy Start for Infants initiative, which focuses on reducing infant mortality and improving perinatal outcomes. Among other changes, the bill requires HHS to consider additional factors, such as data collection and evaluation methods, when awarding grants. In addition, the Government Accountability Office (GAO) must conduct an independent evaluation of the program.
(Sec. 3226) HHS must carry out a national public awareness campaign in consultation with relevant federal agencies and other stakeholders on blood donations and the need for donations for the blood supply during the public health emergency.
(Sec. 3301) This section eliminates the requirement for a specified written determination for the use of other transaction authority (OTA) for projects expected to cost in excess of $100 million during certain public health emergencies. (OTA allows the Biomedical Research and Development Authority to enter into certain other transactions that are generally exempt from the federal procurement laws and regulations that apply to contracts, grants and cooperative agreements.) Such transactions shall not be terminated solely due to the expiration of such a public health emergency.
(Sec. 3302) The FDA must expedite the review of a new animal drug if preliminary clinical evidence indicates that the drug, alone or in combination, may prevent or treat a serious zoonotic disease (i.e., a disease that can be spread from animals to humans).
PART IV–HEALTH CARE WORKFORCE
(Sec. 3401) This section reauthorizes through FY2025 and otherwise makes changes to specified education and training programs concerning the health professions workforce, including (1) centers related to workforce analysis and health professions education, and (2) certain loan-repayment and other educational assistance programs for specified health professionals.
(Sec. 3402) HHS must develop a plan with respect to health care workforce development programs in consultation with specified stakeholders. Among other topics, the plan must include performance measures and identify gaps between the outcomes of such workforce programs and certain workforce projection reports.
(Sec. 3403) This section reauthorizes through FY2025 and otherwise modifies education and training programs related to the geriatric workforce. Among other changes, the section (1) provides specific statutory authority for the Geriatrics Workforce Enhancement Program, which provides grants to health professions schools and other approved programs in order to improve health care for older adults and maximize patient and family engagement; and (2) revises application, reporting, and other requirements for the Geriatric Academic Career Awards, which promote career development for certain academic geriatricians or other geriatric health professionals in academic settings.
(Sec. 3404) This section reauthorizes through FY2025 and otherwise modifies nursing workforce education and training programs. Among other changes, the section expands eligibility for certain grants to nurse-managed clinics and clinical nurse specialist programs. In addition, the GAO must evaluate nurse loan-repayment programs and report recommendations on how to improve such programs.
Subtitle B–Education Provisions
COVID-19 Pandemic Education Relief Act of 2020
(Sec. 3503) The Department of Education (ED) must waive the requirement, for award years 2019-2020 and 2020-2021, that institutions of higher education (IHEs) provide matching funds under the Federal Work-Study and Federal Supplemental Educational Opportunity Grant programs.
During a qualifying emergency, IHEs may transfer their unexpended allotments from the Federal Work-Study program to their allotments for the Federal Supplemental Educational Opportunity Grant program.
(Sec. 3504) IHEs may reserve Federal Supplemental Educational Opportunity Grant funds to award emergency financial-aid grants to undergraduate or graduate students for unexpected expenses and unmet financial needs caused by a qualifying emergency.
(Sec. 3505) IHEs may continue to make Federal Work-Study payments to affected work-study students for the period of time, not to exceed one academic year, in which the affected students were unable to work because of a qualifying emergency.
(Sec. 3506) This section excludes from a student’s period of enrollment, for purposes of usage limits applicable to Federal Direct Loans, any semester or equivalent that the student does not complete because of a qualifying emergency.
(Sec. 3507) This section excludes from a student’s Pell Grant duration limit any semester or equivalent that the student does not complete because of a qualifying emergency.
(Sec. 3508) If a student withdraws from an IHE due to a qualifying emergency, ED must
- waive the IHE’s obligation to return title IV funds with respect to the student, if the withdrawal was during the payment period or period of enrollment;
- waive the student’s obligation to return Pell Grants or other grant assistance; and
- cancel the borrower’s obligation to repay Federal Direct Loans, if the withdrawal was during the payment period.
An IHE may provide a student with an approved leave of absence that does not require the student to return at the same point in the academic program if the student returns within the same semester.
(Sec. 3509) IHEs may exclude attempted credits that were not completed as a result of a qualifying emergency from the qualitative component of the satisfactory academic progress calculation without requiring an appeal by the student.
(Sec. 3510) This section authorizes ED to permit foreign IHEs to offer distance education during an emergency.
ED may allow foreign IHEs, for financial-aid purposes, to enter into certain written arrangements with IHEs located in the United States.
(Sec. 3511) ED may waive certain statutory or regulatory requirements for state educational agencies, local educational agencies, and Indian tribes.
ED may not waive any statutory or regulatory requirements under applicable civil rights laws.
(Sec. 3512) ED may grant a deferment to a historically black college or university (HBCU) that has received a loan for capital financing. This section provides funds for ED to make principal and interest payments during the deferment period. At the closing of such a loan, the HBCU must repay ED for the payments of principal and interest made by ED during the deferment.
(Sec. 3513) This section requires ED to suspend all payments due on Federal Direct Loans and Federal Family Education Loans held by ED through September 30, 2020. Interest shall not accrue on such loans.
Additionally, ED must
- deem each month for which a loan payment was suspended as if the borrower of the loan had made a payment for the purpose of any loan forgiveness program or loan rehabilitation program authorized under the Federal Direct Loan or Federal Family Education Loan programs;
- ensure that any suspended payment on such loan is treated as a regularly scheduled payment made by a borrower for the purpose of reporting information about the loan to a consumer reporting agency;
- suspend all involuntary collections related to such loans, including wage garnishments, reductions of tax refunds, and reductions of certain federal benefit payments, such as Social Security;
- notify borrowers, within 15 days, that their loan payments have been suspended and interest has been waived; and
- carry out a program, beginning on August 1, 2020, to provide at least six notices to borrowers that normal payment obligations will resume.
(Sec. 3514) The Corporation for National and Community Service must allow an individual who is performing limited service due to COVID-19, or whose position was suspended or placed on hold due to COVID-19, to accrue other service hours that will count toward the number of hours needed for the individual’s education award.
(Sec. 3515) Local workforce boards may use a specified portion of certain federal funds for administrative costs related to carrying out local workforce investment activities in response to a qualifying emergency.
States may use specified workforce-related grant funds for statewide rapid response activities to respond to a qualifying emergency.
(Sec. 3517) ED may waive certain requirements for IHEs receiving certain institutional aid, including Pell Grants, TRIO program funds, and HBCU funds.
(Sec. 3518) ED may modify allowable uses of funds for institutional grant programs, including TRIO and Gaining Early Awareness and Readiness for Undergraduate Programs.
IHEs may request waivers from ED for financial matching requirements for competitive grants.
(Sec. 3519) ED may modify categories of extenuating circumstances for recipients of Teacher Education Assistance for College and Higher Education grants who are unable to fulfill their service obligations.
Teaching service that is interrupted as a result of a qualifying emergency shall be considered full-time service for purposes of eligibility for specified grants.
Subtitle C–Labor Provisions
(Sec. 3601) Current law specifies that paid family and medical leave with respect to the COVID-19 public health emergency shall not exceed $200 per day or $10,000 in the aggregate. This section instead specifies that an employer shall not be required to pay more than those amounts per employee.
(Sec. 3602) This section establishes limits on the daily and aggregate amounts of emergency paid sick leave that employers must pay to employees who are unable to work due to the effects of COVID-19. Specifically, an employer is not required to pay more than (1) $511 per day and $5,110 in the aggregate for an employee who is subject to quarantine or self-isolation, or (2) $200 per day and $2,000 in the aggregate for an employee who is taking leave to care for the employee’s child due to a school closing or lack of child care or for another individual who is subject to quarantine or self-isolation.
(Sec. 3603) This section specifies that certain accessibility requirements with respect to state applications for unemployment compensation apply only to the extent practicable.
(Sec. 3604) This section permits the Office of Management and Budget to exclude for good cause certain federal executive branch employees from eligibility for public-health emergency leave and emergency paid sick leave.
(Sec. 3605) This section expands the availability of public-health emergency leave to specified employees who (1) were laid off not earlier than March 1, 2020, (2) had worked for the employer for a specified period prior to that, and (3) were subsequently rehired by the same employer.
(Sec. 3606) This section permits advance payment of the payroll tax credit for qualified employer-paid sick leave and family leave.
(Sec. 3607) This section permits the Department of Labor to delay certain deadlines related to pensions and other employee benefit plans that are affected by a federal public-health emergency.
(Sec. 3608) This section delays until January 1, 2021, the due date for required minimum contributions by employers to single-employer pension plans.
(Sec. 3609) This section expands the application of rules for cooperative small-employer charity pension plans to include certain nonprofit medical-research organizations that have the primary purpose of delivering services to mothers and children. (These rules exempt specified employers from certain minimum funding requirements for employee pension plans.)
(Sec. 3610) This section permits federal agencies to reimburse contractors for certain leave paid to employees or subcontractors due to facility closures or other restrictions as result of the public-health emergency declared on January 31, 2020.
TITLE III–SUPPORTING AMERICA’S HEALTH CARE SYSTEM IN THE FIGHT AGAINST THE CORONAVIRUS
Subtitle D–Finance Committee
(Sec. 3701) This section allows individuals who have high deductible health plans (HDHPs) for purposes of health savings accounts (HSAs) to also have supplemental coverage for telehealth services. Additionally, a health plan may not fail to qualify as an HDHP solely because the plan does not have a deductible for telehealth services.
The section’s changes apply to plan years beginning on or before December 31, 2021.
(Sec. 3702) This section includes menstrual products as qualifying purchases under HSAs, Archer Medical Savings Accounts (MSAs), health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs).
The section also repeals current restrictions that require drugs to be purchased with a prescription in order to qualify under HSAs, Archer MSAs, FSAs, and HRAs.
The section’s changes apply to purchases made after December 31, 2019.
(Sec. 3703) During the public health emergency declared on January 31, 2020, relating to COVID-19 (i.e., coronavirus disease 2019), the Centers for Medicare & Medicaid Services (CMS) may waive any requirements relating to coverage of telehealth services under Medicare (rather than only certain requirements).
(Sec. 3704) This section requires payment under Medicare for telehealth services furnished by federally qualified health centers and rural health clinics during the public health emergency, regardless of whether the facility and the beneficiary are at the same location. The CMS must establish a payment system for such services.
(Sec. 3705) During the public health emergency, the CMS may waive the requirement that end-stage renal disease patients on home dialysis receive periodic face-to-face clinical assessments in order to receive clinical assessments via telehealth under Medicare.
(Sec. 3706) Additionally, during the public health emergency, for purposes of hospice care recertification under Medicare, physicians and nurse practitioners may fulfill the requirement of a face-to-face encounter with the hospice patient via telehealth.
(Sec. 3707) This section directs the CMS to consider ways (e.g., outreach) to encourage the use of telecommunications systems for home health services under Medicare.
(Sec. 3708) This section allows Medicare payment for home health services ordered by a nurse practitioner, a clinical nurse specialist, or a physician assistant. Currently, coverage is provided only for services ordered by a physician.
(Sec. 3709) This section temporarily exempts Medicare from budget sequestration orders.
(Sec. 3710) This section increases payment under the Medicare prospective payment system, during the public health emergency, for inpatient hospital discharges of individuals diagnosed with COVID-19.
(Sec. 3711) The CMS must waive, during the public health emergency, Medicare requirements relating to (1) therapy for patients of inpatient rehabilitation facilities, and (2) site-neutral payment rates for inpatient hospital services at long-term care hospitals.
(Sec. 3712) The CMS must also apply specified payment adjustments for durable medical equipment under Medicare for the duration of the public health emergency.
(Sec. 3713) This section requires Medicare and Medicare Advantage (MA) to cover vaccines for COVID-19 without cost-sharing.
(Sec. 3714) Prescription drug plans under Medicare and MA must, during the public health emergency, allow enrollees to obtain the entire prescribed supply of a covered drug in a single fill or refill, up to a 90-day supply.
(Sec. 3715) This section allows state Medicaid programs to cover certain home- and community-based services, self-directed personal assistance services, and home- and community-based attendant services that are provided in acute care hospitals. The section specifies, among other criteria, that such services may not be duplicative of, or serve as a substitute for, necessary or obligatory hospital services.
(Sec. 3718) This section exempts through 2021 private-sector laboratories from certain reporting requirements that are used to determine payment rates for clinical diagnostic laboratory tests under Medicare, and exempts such laboratories from related payment reductions for 2021.
(Sec. 3719) This section expands, during the public health emergency, the Medicare Accelerated and Advance Payment Program to allow inpatient acute care hospitals, children’s hospitals, certain cancer hospitals, and critical access hospitals to receive accelerated payments for up to a six-month period.
(Sec. 3720) This section delays certain premium requirements that states must meet in order to receive the temporarily increased Federal Medical Assistance Percentage (FMAP) that is applicable during the public health emergency.
Subtitle E–Health and Human Services Extenders
PART I–MEDICARE PROVISIONS
(Sec. 3802) This section extends funding for certain Medicare quality-measurement activities.
(Sec. 3803) This section extends funding for state health-insurance programs, area agencies on aging, aging and disability resource centers, and technical assistance related to outreach and enrollment.
PART II–MEDICAID PROVISIONS
(Sec. 3811) This section extends the Money Follows the Person Rebalancing Demonstration Program. (Under this program, the CMS may award grants to state Medicaid programs to assist states in increasing the use of home and community care for long-term care and decreasing the use of institutional care.)
(Sec. 3812) This section extends the applicability of Medicaid eligibility criteria that protect against spousal impoverishment for recipients of home- and community-based services.
(Sec. 3813) This section delays certain reductions to Medicaid disproportionate-share hospital allotments.
(Sec. 3814) This section extends and expands the Medicaid demonstration program for certified community behavioral health clinics.
PART III–HUMAN SERVICES AND OTHER HEALTH PROGRAMS
(Sec. 3821) This section extends funding for sexual-risk-avoidance education.
(Sec. 3822) This section extends funding for personal-responsibility education.
(Sec. 3823) This section extends demonstration projects addressing health-professions workforce needs.
(Sec. 3824) This section extends Temporary Assistance for Needy Families (TANF) program grants to states and related assistance grants to U.S. territories.
PART IV–PUBLIC HEALTH PROVISIONS
(Sec. 3831) This section extends (1) the Community Health Center Fund, which provides enhanced funding for community health centers and the National Health Service Corps; and (2) payments to teaching health centers that operate graduate medical education programs.
(Sec. 3832) This section extends the Special Diabetes Program, which is administered by the National Institutes of Health, and the Special Diabetes Program for Indians, which is administered by the Indian Health Service.
PART V–MISCELLANEOUS PROVISIONS
(Sec. 3841) This section specifies requirements for the budgetary treatment of certain expenditures made under provisions of laws that are amended in this title.
Subtitle F–Over-The-Counter Drugs
PART I–OTC DRUG REVIEW
This subtitle makes significant changes to the regulation by the Food and Drug Administration (FDA) of nonprescription (i.e., over-the-counter or OTC) drugs, which typically includes products found in the drugstore aisle, such as antacids, pain relievers, and cough and cold medicines.
(Sec. 3851) This part establishes a new approval process for OTC medications. Specifically, it creates an FDA administrative order process for the evaluation of OTC products, replacing the present notice and comment rulemaking approach. Under the new process, the FDA may issue an administrative order determining a specific OTC drug, class of drugs, or combination is generally regarded as safe and effective and not subject to the new drug application process. The FDA may also use the administrative order process to (1) determine a drug, class of drugs, or combination pose an imminent hazard to the public health; or (2) require labeling changes to mitigate a significant or unreasonable risk of a serious adverse event associated with use of the drug.
The bill provides for market exclusivity under certain circumstances. For drugs determined to be generally regarded as safe and effective pursuant to an administrative order requested by a sponsor (rather than initiated by the FDA), the requestor is granted 18 months of market exclusivity. This market exclusivity applies to an OTC drug with a new active ingredient or where the requestor conducted new human studies to get approval. The Government Accountability Office must review the impact of granting market exclusivity to such OTC sponsors, including the impact on innovation.
(Sec. 3852) OTC drugs that do not comply with the requirements in this part are deemed misbranded (i.e., improperly labeled).
(Sec. 3853) The new requirements do not apply to any OTC product that was marketed in the United States before May 11, 1972.
(Sec. 3854) This section allows a sponsor of a nonprescription sunscreen active ingredient or a combination of such ingredients that was subject to a proposed sunscreen order to transition to the administrative order process. Market exclusivity provisions also apply to new sunscreen active ingredients.
(Sec. 3855) The FDA must report on its progress updating the monograph for cough and cold medicines with respect to children under the age of six.
(Sec. 3856) The section makes technical corrections related to the new OTC requirements.
PART II–USER FEES
(Sec. 3862) This part establishes a user fee program for OTC drugs under which the FDA must assess user fees on persons who own an OTC facility or who request an administrative order for an OTC drug.
TITLE IV–ECONOMIC STABILIZATION AND ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED STATES ECONOMY
Subtitle A–Coronavirus Economic Stabilization Act of 2020
Coronavirus Economic Stabilization Act of 2020
(Sec. 4003) This section authorizes the Department of the Treasury to make loans, loan guarantees, and other investments in support of eligible businesses, states, and municipalities. Such funds shall be made available for (1) passenger air carriers, ticket agents, and aircraft repair stations; (2) cargo air carriers; (3) businesses critical to maintaining national security; and (4) programs or facilities established by the Federal Reserve Board for the purpose of providing liquidity to the financial system that supports lending to eligible businesses, states, or municipalities.
Treasury may not issue a loan to, or a loan guarantee for, an eligible business unless Treasury receives a warrant or equity interest in the eligible business or a senior debt instrument issued by the business. A loan or guarantee recipient is prohibited from paying dividends or repurchasing stock while the loan or guarantee is outstanding or for 12 months following repayment. Furthermore, a recipient may not reduce its employment levels by more than 10% from its levels as of March 24, 2020.
The section directs Treasury to endeavor to establish a program to provide low-interest loans for mid-sized businesses (businesses with between 500 and 10,000 employees). Treasury may not require repayment of such loans for at least six months.
Treasury may designate financial institutions as financial agents of the United States and require them to perform all reasonable duties necessary to respond to the COVID-19 (i.e., coronavirus disease 2019) outbreak.
Any loan made or guaranteed by Treasury pursuant to this subtitle shall be treated as indebtedness for tax purposes.
(Sec. 4004) This section limits the maximum allowable compensation of an officer or employee of a business that receives a loan or a loan guarantee from Treasury under this subtitle.
(Sec. 4005) The Department of Transportation (DOT) may temporarily require an air carrier receiving such a loan or loan guarantee to maintain scheduled air transportation service deemed necessary to ensure services to any point served by that carrier prior to March 1, 2020.
(Sec. 4006) This section requires Treasury to coordinate with DOT in implementing this subtitle with respect to air carriers.
(Sec. 4007) This section suspends the imposition of certain aviation excise taxes until January 1, 2021.
(Sec. 4008) The Federal Deposit Insurance Corporation may establish a temporary debt guarantee program for solvent insured depository institutions and solvent depository institution holding companies.
The National Credit Union Administration may temporarily increase the share insurance coverage on any non-interest-bearing transaction account in any federally insured credit union.
(Sec. 4009) The Federal Reserve Board may temporarily conduct meetings without adhering to open meetings requirements. The board must keep a record of all votes and the reasons behind these votes during this period.
(Sec. 4010) The Department of Housing and Urban Development, the Securities and Exchange Commission, and the Commodity Futures Trading Commission may temporarily fill certain appointments without adherence to specified federal hiring preference requirements upon determination that expedited procedures are needed to respond to the COVID-19 outbreak.
(Sec. 4011) The total lending limit applicable to a national banking association is temporarily waived as it applies to providing loans to nonbank financial companies when approved by the Office of the Comptroller of the Currency. Additionally, the office may temporarily exempt any transaction from these lending limits if there is a finding by the office that the exemption is in the public interest.
(Sec. 4012) Leverage-ratio requirements for community banks are temporarily eased.
(Sec. 4013) Financial institutions may temporarily suspend (1) determinations of a loan modification related to the COVID-19 outbreak as being a troubled debt restructuring, and (2) accounting requirements for such loan modifications. Federal banking agencies must defer to a financial institution’s determination to suspend these requirements.
(Sec. 4014) Insured depository institutions and bank holding companies may delay their compliance with certain accounting standards applicable to credit losses (i.e., current expected credit losses standards, also known as CECL standards).
(Sec. 4015) This section allows the Department of the Treasury to use the Exchange Stabilization Fund for guaranty programs for the U.S. money-market mutual-fund industry. Any guarantee must (1) be limited to the value of a shareholder’s account in a money-market fund as of the close of business the day before the announcement of the guarantee, and (2) terminate no later than December 31, 2020.
The Exchange Stabilization Fund must be reimbursed, upon termination of this authority, to the extent that payments made exceed fees collected.
(Sec. 4016) Certain membership, credit-extension, and borrowing restrictions regarding the National Credit Union Administration Central Liquidity Facility are temporarily waived.
(Sec. 4017) This section temporarily waives requirements related to the President’s authority to provide economic incentives for domestic industries that expand production of essential materials and goods needed for the national defense. Specifically, balance requirements for the Defense Production Act Fund, outstanding loan limits for private business enterprises, and congressional notification and approval requirements related to the cost of resource-shortfall requests are waived for a specified period of time.
(Sec. 4018) This section establishes the Office of the Special Inspector General for Pandemic Recovery within Treasury. Among other things, the office must
- conduct audits and investigations of loans, loan guarantees, and other investments made by Treasury under this subtitle;
- perform audits and investigations of the management by Treasury of programs established under this subtitle;
- track the status and amounts of outstanding loans, loan guarantees, and other investments;
- gather information related to the recipients of loans, loan guarantees, or other investments; and
- record Treasury’s justification for transactions under this subtitle.
The office must report quarterly on such information, as well as provide a detailed statement of all loans, loan guarantees, other transactions, obligations, expenditures, and revenues associated with any program established by Treasury related to the COVID-19 outbreak.
The office is abolished five years after enactment.
Treasury must take action to address problems identified by a report or investigation of the office, or certify to Congress that Treasury determines no action is necessary.
(Sec. 4019) Certain entities are prohibited from receiving loans, loan guarantees, and other investments as provided by this subtitle. Specifically, an entity is not eligible for these programs if a controlling interest in the entity is held by
- the President;
- the Vice President;
- the head of an executive department;
- a Member of Congress; or
- the spouse, child, son-in-law, or daughter-in-law of any of the above.
For determining eligibility, the interests of two or more related individuals in an entity are aggregated.
Any entity seeking to receive loans, loan guarantees, and other investments as provided by this subtitle must certify to the Federal Reserve Board that it is not in violation of these conflict-of-interest restrictions.
(Sec. 4020) This section establishes the Congressional Oversight Commission. The commission must conduct oversight of the implementation of this subtitle by Treasury and the Federal Reserve Board, including efforts by Treasury and the board to provide economic stability in response to the COVID-19 outbreak. The commission must report to Congress monthly and must generally review the implementation of this subtitle by the federal government.
The commission may hold hearings, take testimony, and receive evidence in the course of carrying out its duties.
(Sec. 4021) If a furnisher of credit information provides an accommodation to a consumer affected by the COVID-19 outbreak, and the consumer complies with the terms of the accommodation, the creditor generally must report the account as current.
(Sec. 4022) Borrowers who have federally backed mortgages and are experiencing financial hardship during the COVID-19 outbreak may request a forbearance on their mortgage payments. This forbearance is for up to 180 days and may be extended for an additional time period of up to 180 days. No additional fees, penalties, or interest beyond those applicable if the borrower made all payments on time may be applied to a mortgage in forbearance.
A servicer of a federally backed mortgage may not initiate a foreclosure for 60 days beginning on March 18, 2020, unless the property is abandoned or vacant. Such a servicer is further prohibited from executing a foreclosure-related eviction or sale during this period.
(Sec. 4023) Multifamily-property loan borrowers who have federally backed mortgages and are experiencing financial hardship during the COVID-19 outbreak may request a forbearance on their mortgage payments. This forbearance is for 30 days and may be extended for an additional 60 days.
Multifamily-property loan borrowers receiving a forbearance may not evict tenants or charge late fees for the duration of their forbearance.
(Sec. 4024) Tenants in specified federally backed housing (e.g., federally subsidized housing, rural voucher-program housing, and housing financed through federally backed mortgages) may not be evicted for 120 days beginning on the date of enactment of this subtitle. A lessor that serves an eviction notice after this time period must provide the tenant with 30 days to vacate.
Furthermore, during the 120-day moratorium, tenants may not be charged late fees, penalties, or other charges for nonpayment of rent.
(Sec. 4025) A loan or loan guarantee provided under this subtitle may not be conditioned upon the business’s implementation of measures to enter into certain labor negotiations.
(Sec. 4026) Treasury and the Federal Reserve Board must report on transactions and programs implemented under this subtitle.
The Government Accountability Office must report annually on the loans, loan guarantees, and other investments provided under this subtitle.
(Sec. 4027) This section makes appropriations for the Exchange Stabilization Fund to support loans, loan guarantees, and other investments under this subtitle.
Subtitle B–Air Carrier Worker Support
(Sec. 4112) Treasury must provide financial assistance to passenger air carriers, cargo air carriers, and contractors of passenger air carriers for the continuation of payment of employee wages, salaries, and benefits.
The maximum amounts of financial assistance that may be provided by Treasury for this purpose are $25 billion for passenger air carriers, $4 billion for cargo air carriers, and $3 billion for contractors.
(Sec. 4113) This section provides specific deadlines and procedures under which Treasury must provide financial assistance to air carriers and contractors.
Among other requirements, the section specifies that Treasury must provide financial assistance to an air carrier or contractor in an amount equal to the salaries and benefits paid to employees by the carrier or contractor during the period from April 1, 2019, through September 30, 2019.
Treasury must also publish streamlined and expedited procedures for air carriers and contractors to submit requests for financial assistance under this subtitle.
(Sec. 4114) To be eligible for financial assistance, an air carrier or contractor must (1) agree not to reduce pay and benefits or conduct involuntary furloughs until September 30, 2020; and (2) agree, through September 30, 2021, not to repurchase stock, pay dividends, or make other capital distributions.
Treasury may require carriers that receive assistance to maintain service to points served before March 1, 2020. Such authority terminates on March 1, 2022.
(Sec. 4115) Assistance provided under this subtitle may not be conditioned upon the implementation by an air carrier or contractor of measures to enter into certain labor negotiations.
(Sec. 4116) This section limits the maximum allowable compensation of an officer or employee of an air carrier or contractor that receives assistance under this subtitle.
(Sec. 4117) Treasury may receive warrants, options, preferred stock, debt securities, notes, or other financial instruments issued by recipients of financial assistance under this subtitle that provide appropriate compensation to the federal government for the provision of the financial assistance.
(Sec. 4118) This section sets forth reporting requirements for Treasury regarding the financial assistance provided to air carriers and contractors under this subtitle.
(Sec. 4119) Treasury must coordinate with DOT in implementing this subtitle.
(Sec. 4120) This section makes appropriations for the purpose of carrying out this subtitle.
TITLE V–CORONAVIRUS RELIEF FUNDS
(Sec. 5001) This section makes appropriations for the Coronavirus Relief Fund to make payments to states, territories, tribes, and certain local governments with populations of at least 500,000 for necessary expenditures with respect to the COVID-19 outbreak. Expenditures must be incurred between March 1 and December 30, 2020, and must be unaccounted for in the budget of the recipient jurisdiction.
Each state must receive a minimum allocation of $1.25 billion from the fund, with additional allocation amounts determined by a population-based funding formula. The section also reserves specified amounts from the fund for the District of Columbia, territories, and tribes. The Inspector General of the Department of the Treasury must provide oversight of the disbursement and use of these funds.
TITLE VI–MISCELLANEOUS PROVISIONS
(Sec. 6001) This section authorizes the U.S. Postal Service (USPS) to borrow up to $10 billion for operating expenses if, due to the COVID-19 outbreak, it will not be able to fund operating expenses without borrowing money. Such funds may not be used to pay any outstanding debt of the USPS.
During the COVID-19 outbreak, the USPS (1) shall prioritize delivery of postal products for medical purposes, and (2) may establish temporary delivery points to protect USPS employees and individuals receiving deliveries.
(Sec. 6002) The amounts provided under this division are designated as an emergency requirement pursuant to the Statutory Pay-As-You-Go Act of 2010 (PAYGO) and the Senate PAYGO rule.
DIVISION B–EMERGENCY APPROPRIATIONS FOR CORONAVIRUS HEALTH RESPONSE AND AGENCY OPERATIONS
Emergency Appropriations for Coronavirus Health Response and Agency Operations
This division provides FY2020 supplemental appropriations for federal agencies to respond to the COVID-19 (i.e., coronavirus disease 2019) outbreak. The supplemental appropriations are designated as emergency spending, which is exempt from discretionary spending limits.
This title provides FY2020 appropriations to the (1) Department of Agriculture (USDA), and (2) the Food and Drug Administration (FDA).
The title provides appropriations to USDA for agricultural programs, including
- the Office of the Secretary,
- the Office of Inspector General,
- the Animal and Plant Health Inspection Service,
- the Agricultural Marketing Service, and
- the Food Safety and Inspection Service.
The title also provides appropriations to USDA for
- the Farm Service Agency,
- the Rural Business-Cooperative Service,
- the Rural Utilities Service, and
- the Foreign Agricultural Service.
The title provides appropriations for several domestic food programs administered by the Food and Nutrition Service, including
- Child Nutrition Programs;
- the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); and
- the Emergency Food Assistance Program (TEFAP).
Within the Department of Health and Human Services, the title provides appropriations to the FDA for Salaries and Expenses.
(Sec. 11001) This section limits the amount of funding provided by this title for the USDA Rural Development mission area that may be used for administrative costs to carry out loan, loan guarantee, and grant activities funded in this title to prevent, prepare for, and respond to the coronavirus outbreak.
The section also specifies that the funds may only be used to prevent, prepare for, and respond to the coronavirus outbreak.
(Sec. 11002) This section provides appropriations to the Commodity Credit Corporation (CCC) to reimburse the CCC for past spending.
(Sec. 11003) This section allows USDA to extend the term of a Marketing Assistance Loan from 9 months to 12 months through FY2020.
(Sec. 11004) This section provides additional appropriations for broadband grants and specifies requirements for the grants. At least 90% of the households served by a project receiving a grant must be in a rural area without sufficient access to broadband.
This title provides FY2020 appropriations to the Department of Commerce, the Department of Justice (DOJ), science agencies, and several related agencies.
Within the Department of Commerce, the title provides appropriations for
- the Economic Development Administration,
- the National Institute of Standards and Technology, and
- the National Oceanic and Atmospheric Administration.
The title provides appropriations to DOJ for
- Justice Information Sharing Technology,
- the Office of Inspector General,
- Legal Activities,
- the U.S. Marshals Service,
- the Federal Bureau of Investigation,
- the Drug Enforcement Administration,
- the Federal Prison System, and
- the Office of Justice Programs.
The title provides appropriations for science agencies, including
- the National Aeronautics and Space Administration (NASA), and
- the National Science Foundation (NSF).
The title also provides appropriations to the Legal Services Corporation.
(Sec. 12001) This section waives the cost-share requirements for FY2020 funding for the Hollings Manufacturing Extension Partnership.
(Sec. 12002) This section permits the NSF to use funds provided by this title to reimburse NSF accounts for obligations incurred by the NSF for research grants and other necessary expenses to address the coronavirus outbreak prior to the enactment of this bill.
This section also requires grants and cooperative agreements made by the NSF under this title for the coronavirus outbreak to include funds to reimburse costs incurred for these purposes between January 20, 2020, and the date of issuance of such grants or agreements.
(Sec. 12003) This section requires the Department of Health and Human Services to consider distributing infectious disease personal protective equipment and COVID-19 test kits to the Bureau of Prisons (BOP) for use by inmates and personnel.
This section also provides that, if DOJ determine that emergency conditions will materially affect the operations of the BOP, the BOP
- may lengthen the maximum amount of time that a prisoner may be placed in home confinement; and
- shall promulgate rules regarding the ability of inmates to conduct visitation through video teleconferencing and by telephone, at no cost to the inmates during the emergency period.
(Sec. 12004) This section permits the U.S. Patent and Trademark Office to toll, waive, adjust, or modify certain timing deadlines during a specified emergency period due to the COVID-19 outbreak.
(Sec. 12005) This section authorizes and provides appropriations for the Department of Commerce to provide assistance to certain tribal, subsistence, commercial, and charter fishery participants affected by COVID-19. This assistance may include direct relief payments.
This title provides FY2020 appropriations to the Department of Defense (DOD) for military activities.
Within the DOD budget, the title provides appropriations for
- National Guard Personnel,
- Operation and Maintenance,
- Defense Production Act Purchases,
- Defense Working Capital Funds,
- the Defense Health Program, and
- the Office of the Inspector General.
(Sec. 13001) This section sets forth authorities and restrictions that apply to transferring funds provided by this title.
(Sec. 13002) This section provides additional appropriations to the Defense Health Program for operation and maintenance. The funds may be used for contracts entered into under the TRICARE program.
(Sec. 13003) This section removes the $1 billion annual cap on advance billings (i.e., before goods are received or services or performed) for the Defense Working Capital Funds for FY2020.
(Sec. 13004) This section removes incurred cost limits on progress payments under undefinitized contracts related to the national emergency for COVID-19. (An undefinitized contract authorizes a contractor to begin work before reaching a final agreement on contract terms, specifications, or price.)
(Sec. 13005) This section allows agencies to waive certain restrictions on DOD usage of undefinitized contract actions if the waiver is necessary due to the national emergency for COVID-19.
(Sec. 13006) This section allows DOD to waive certain restrictions on the usage of other transaction authority in contracts related to COVID-19. (Other transaction authority refers to the authority of DOD to enter into certain contracts that are generally exempt from federal procurement laws and regulations.)
(Sec. 13007) This section allows the President to extend the appointments of several specified military officials.
This title provides FY2020 appropriations for the U.S. Army Corps of Engineers, the Department of the Interior’s Bureau of Reclamation, the Department of Energy (DOE), and the Nuclear Regulatory Commission (NRC).
The title provides appropriations to the Corps of Engineers for (1) Operation and Maintenance, and (2) Expenses.
The title provides appropriations to the Bureau of Reclamation for (1) Water and Related Resources, and (2) Policy and Administration.
Within the DOE budget, the title provides appropriations for (1) Science, and (2) Departmental Administration.
The title also provides appropriations to the NRC for Salaries and Expenses.
(Sec. 14001) This section allows funds provided by this title to be used to reimburse expenditures to prevent, prepare for, and respond to the coronavirus outbreak prior to the date of enactment of this bill.
(Sec. 14002) This section allows DOE to postpone a required sale of petroleum from the Strategic Petroleum Reserve through FY2022.
(Sec. 14003) This section modifies the requirements for estimating discretionary appropriations that are derived from the Harbor Maintenance Trust Fund.
(Sec. 14004) This section waives certain cost-share requirements for discretionary grants provided by the Appalachian Regional Commission to respond to economic distress directly related to the impacts of COVID-19.
This title provides FY2020 appropriations for the Department of the Treasury, the judiciary, the District of Columbia, and several independent agencies.
Within the Department of the Treasury, the title provides appropriations to the Internal Revenue Service (IRS).
With respect to the judiciary, the title provides appropriations for (1) the Supreme Court of the United States; and (2) Courts of Appeals, District Courts, and Other Judicial Services.
The title provides appropriations to the District of Columbia for the Federal Payment for Emergency Planning and Security Costs in the District of Columbia.
The title also provides appropriations for several independent agencies, including
- the Election Assistance Commission,
- the Federal Communications Commission,
- the General Services Administration,
- the National Archives and Records Administration,
- the Office of Personnel Management,
- the Pandemic Response Accountability Committee, and
- the Small Business Administration.
(Sec. 15001) This section provides appropriations to the IRS to remain available through FY2021 to prevent, prepare for, and respond to the coronavirus outbreak, including costs associated with the extended tax filing season and the implementation of the Families First Coronavirus Response Act.
(Sec. 15002) This section allows federal courts that would be materially affected by the coronavirus outbreak to authorize the use of video teleconferencing for certain criminal proceedings.
(Sec. 15003) This section requires the General Services Administration to notify Congress at least three days before awarding a contract using a determination that noncompetitive procedures are necessary for the public interest during a public health emergency.
(Sec. 15010) This section establishes the Pandemic Response Accountability Committee to promote transparency and conduct oversight of funds provided to respond to the coronavirus outbreak.
(Sec. 15011) This section establishes reporting requirements for entities that receive certain funds to respond to the coronavirus outbreak.
This title provides FY2020 appropriations for the Department of Homeland Security (DHS).
Within the DHS budget, the title provides appropriations for
- the Management Directorate,
- the Transportation Security Administration,
- the U.S. Coast Guard, and
- the Cybersecurity and Infrastructure Security Agency.
The title also provides appropriations to the Federal Emergency Management Agency (FEMA) for
- Operations and Support,
- the Disaster Relief Fund, and
- Federal Assistance.
(Sec. 16001) This section specifies that funds made available by a provision of this title, except for funds provided to FEMA for the Disaster Relief Fund, may only be used for the purposes specifically described in the provision.
(Sec. 16002) This section specifies that funds provided by this division to FEMA for the Disaster Relief Fund are only available for the purposes for which they were appropriated.
(Sec. 16003) This section allows FEMA to continue paying employees who reach existing overtime and premium pay limits while performing services that are primarily related to preparation, prevention, or response to the coronavirus outbreak.
(Sec. 16004) This section allows the Coast Guard to use FY2020 Operations and Support funding for the pay and benefits of Coast Guard Yard and Vessel Documentation personnel; Non-Appropriated Funds personnel; and for Morale, Welfare and Recreation Programs.
(Sec. 16005) This section allows certain licensed health-care professionals employed by DHS to practice the health profession in any location designated by DHS, regardless of where the professional or the patient is located, as long as the practice is within the authorized federal duties of the professional.
(Sec. 16006) This section requires DHS to extend the deadline by which states are required to meet the driver license and identification card issuance requirements under the REAL ID Act of 2005. The deadline must be extended until at least September 30, 2021.
(Sec. 16007) This section extends the Chemical Facility Anti-Terrorism Standards Program through July 23, 2020.
This title provides FY2020 appropriations for the Department of the Interior, the Environmental Protection Agency (EPA), and related agencies.
The title provides appropriations to Interior for
- the Bureau of Indian Affairs,
- the Bureau of Indian Education,
- the Office of the Secretary, and
- Insular Affairs.
The title provides appropriations to the EPA for
- Science and Technology,
- Environmental Programs and Management,
- Buildings and Facilities, and
- Hazardous Substance Superfund.
Within the Department of Agriculture, the title provides appropriations to the Forest Service for
- Forest and Rangeland Research,
- the National Forest System,
- Capital Improvement and Maintenance, and
- Wildland Fire Management.
Within the Department of Health and Human Services, the title provides appropriations for (1) the Indian Health Service, and (2) the Agency for Toxic Substances and Disease Registry.
The title also provides appropriations to several related agencies, including
- the Institute of American Indian and Alaska Native Culture and Arts Development;
- the Smithsonian Institution;
- the John F. Kennedy Center for the Performing Arts; and
- the National Foundation on the Arts and Humanities, including the National Endowment for the Arts and the National Endowment for the Humanities.
This title provides FY2020 appropriations to the Departments of Labor, Health and Human Services, and Education; and related agencies.
The title provides appropriations to the Department of Labor for (1) the Employment and Training Administration, and (2) Departmental Management.
Within the Department of Health and Human Services (HHS), the title provides appropriations for
- the Centers for Diseases Control and Prevention,
- the Substance Abuse and Mental Health Services Administration,
- the Centers for Medicare and Medicaid Services,
- the Administration for Community Living, and
- the Public Health and Social Services Emergency Fund.
The titles provides appropriations to the National Institutes of Health for
- the National Heart, Lung, and Blood Institute;
- the National Institute of Allergy and Infectious Diseases;
- the National Institute of Biomedical Imaging and Bioengineering;
- the National Library of Medicine;
- the National Center for Advancing Translational Sciences; and
- the Office of the Director.
The title provides appropriations for Administration for Children and Families for
- Low Income Home Energy Assistance,
- Payments to States for the Child Care and Development Block Grant, and
- Children and Families Services Programs.
The title provides appropriations to the Department of Education for
- the Education Stabilization Fund,
- Safe Schools and Citizenship Education,
- Gallaudet University,
- Student Aid Administration, and
- Howard University.
In addition, the title provides appropriations to ED for Departmental Management, including (1) Program Administration, and (2) the Office of the Inspector General.
The title also provides appropriations for
- the Corporation for Public Broadcasting,
- the Institute of Museum and Library Services,
- the Railroad Retirement Board, and
- the Social Security Administration.
(Sec. 18001) This section specifies requirements for allocating and reserving funds provided by this title for the Education Stabilization Fund.
(Sec. 18002) This section requires ED to use specified funds from the Education Stabilization Fund to make Emergency Education Relief grants to the governor of each state with an approved application.
(Sec. 18003) This section requires ED to use specified funds from the Education Stabilization Fund to make elementary and secondary school emergency relief grants to each state educational agency with an approved application.
(Sec. 18004) This section specifies requirements for allocating emergency relief funds to institutions of higher education.
(Sec. 18005) This section specifies requirements for providing services and assistance to students and teachers in non-public schools.
(Sec. 18006) This section specifies that, to the greatest extent practicable, local educational agencies, states, institutions of higher education, and other entities that receive funding from the Education Stabilization Fund must continue to pay their employees and contractors during any disruptions or closures related to the coronavirus outbreak.
(Sec. 18007) This section defines various terms used in this title.
(Sec. 18008) This section requires a state’s application for specified grants under this title to include assurances that the state will maintain state support for elementary and secondary education, and state support for higher education, in FY2020 and FY2021 at levels that are at least the average of the state’s support for the three fiscal years preceding the date of enactment of this bill.
ED may waive this requirement for the purpose of relieving fiscal burdens on states that have experienced a precipitous decline in financial resources.
(Sec. 18108) If public notice is given and HHS determines that a public health threat exists, HHS may use funds provided by this title to hire candidates for positions to perform critical work relating to the coronavirus outbreak, without regard to certain hiring procedures that apply under current law.
(Sec. 18109) Funds provided by this title may be used to enter into contracts with individuals for personal services to support the prevention of, preparation for, or response to the coronavirus outbreak, subject to congressional notification requirements.
(Sec. 18110) This section exempts services that are primarily related to preparation, prevention, or response to the coronavirus outbreak from certain limitations on basic, premium, and overtime pay that apply to federal employees.
(Sec. 18111) This section sets forth authorities and restrictions that apply to transferring funds provided by this title.
(Sec. 18112) This section requires HHS to submit to Congress a detailed spending plan for funds provided by this division for HHS.
(Sec. 18113) This section requires specified funds provided by this title for the Public Health and Social Services Emergency Fund to be transferred to the HHS Office of Inspector General for oversight of activities supported with funds appropriated to HHS to respond to the coronavirus outbreak.
(Sec. 18114) This section requires certain funds provided by the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 to be paid to the DHS Countering Weapons of Mass Destruction Office for costs incurred under other transaction authority and related to screening for the coronavirus.
(Sec. 18115) This section requires every laboratory that performs or analyzes a test that is intended to detect SARS-CoV-2 or to diagnose a possible case of COVID-19 to report the results of each test to HHS until the end of the public health emergency declaration with respect to COVID-19.
This title provides FY2020 appropriations for Congress and the agencies that serve Congress.
The title provides appropriations to
- the Senate for Contingent Expenses of the Senate, and
- the House of Representatives for Salaries and Expenses.
The title also provides appropriations for
- Office of the Attending Physician,
- the Capitol Police,
- the Architect of the Capitol,
- the Library of Congress (LOC), and
- the Government Accountability Office (GAO).
(Sec. 19001) This section requires the Secretary of the Senate to use specified funds to reimburse the Senate Employee Child Care Center for personnel costs incurred starting on April 1, 2020, for employees who have been ordered to cease working due to measures taken in the Capitol complex to combat the coronavirus outbreak.
(Sec. 19002) This section expands the purposes for which certain appropriations to the House of Representatives Child Care Center may be used during an emergency situation.
(Sec. 19003) This section provides that, during an emergency situation, the Chief Administrative Officer of the House of Representatives may make payments under contracts with vendors providing goods and services to the House in amounts, and under terms and conditions, other than those provided under the contract in order to ensure that those goods and services remain available to the House throughout the duration of the emergency.
(Sec. 19004) This section requires the LOC to use specified funds to reimburse the Little Scholars Child Development Center for salaries for employees incurred from April 1- September 30, 2020, for employees who have been ordered to cease working due to measures taken in the Capitol complex to combat the coronavirus outbreak.
(Sec. 19005) This section permits the Architect of the Capitol to continue paying employees of a contractor who are furloughed or unable to work due to the coronavirus outbreak for up to 16 weeks.
(Sec. 19006) This section allows the House Commission on Congressional Mailing Standards to waive certain restrictions on franked mail for mailings sent in response to or to address threats to life safety.
(Sec. 19007) This section makes a technical correction to a provision in the Further Consolidated Appropriations Act, 2020 regarding appropriations for the Library of Congress.
(Sec. 19008) This section makes a conforming amendment to a provision of the Family Medical Leave Act of 1993 that was added by the Families First Coronavirus Response Act.
(Sec. 19009) This section permits the GAO to use specified funds to reimburse the Tiny Findings Child Development Center for salaries for employees incurred from April 1-September 30, 2020, for employees who have been ordered to cease working due to measures taken in the Capitol complex to combat the coronavirus outbreak.
(Sec. 19010) This section requires the GAO to conduct monitoring, oversight, and audits of the authorities and funding provided to address the Coronavirus 2019 pandemic and the effect of the pandemic on the health, economy, and public and private institutions of the United States.
(Sec. 19011) This section permits the Copyright Office to temporarily toll, waive, adjust, or modify certain timing or procedural requirements if it determines that a national emergency generally disrupts or suspends the ordinary functioning of the copyright system.
This title provides FY2020 appropriations to the Department of Veterans Affairs (VA) and related agencies.
The title provides appropriations to the Veterans Benefits Administration for General Operating Expenses.
The title provides appropriations to the Veterans Health Administration for
- Medical Services,
- Medical Community Care,
- Medical Support and Compliance, and
- Medical Facilities.
In addition, the title provides appropriations to the VA for Departmental Administration, including
- General Administration,
- Information Technology Systems,
- the Office of Inspector General, and
- Grants for Construction of State Extended Care Facilities.
The title also provides appropriations to the Armed Forces Retirement Home.
(Sec. 20001) This section sets forth authorities and restrictions that apply to transferring funds provided by this title.
(Sec. 20002) This section requires the VA to submit to Congress monthly reports detailing obligations, expenditures, and planned activities for funds provided by this title.
(Sec. 20003) For the purposes of this title, the term public health emergency mean an emergency with respect to COVID-19 declared by a federal, state, or local authority.
(Sec. 20004) This section allows the VA to enter into short-term agreements or contracts with telecommunications companies to provide certain broadband services for the purposes of providing expanded mental health services to isolated veterans through telehealth or VA Video Connect during a public health emergency.
(Sec. 20005) This section specifies requirements for the treatment of state veterans homes during a public health emergency.
The section directs the VA to maintain per diem payments to state homes by waiving certain requirements regarding occupancy rates and the veteran percentage.
It also permits the VA to provide state homes with medicines, personal protective equipment, medical supplies, and other equipment, supplies, and assistance available to the VA.
(Sec. 20006) This section modifies requirements for the Veteran Directed Care Program to
- temporarily waive the in-person home visit requirement and allow enrollments and renewals to be conducted via telephone or telehealth visits,
- restrict suspensions and disenrollments during a public health emergency, and
- allow the VA to waive certain paperwork requirements.
(Sec. 20007) This section requires the VA to ensure that veterans who are receiving or are eligible to receive a prosthetic appliance under certain VA programs are able to receive such an appliance from a non-VA provider under a contract with the VA during a public health emergency.
(Sec. 20008) This section allows the VA to waive limitations on pay for VA employees during a public health emergency for work done in response to the emergency.
(Sec. 20009) This section requires the VA to provide employees and contractors with personal protective equipment necessary to provide home care to veterans under the laws administered by the VA during a public health emergency.
(Sec. 20010) This section specifies that amounts paid to a person under the 2020 Recovery Rebate established by this bill may not be treated as income or resources for the purpose of determining eligibility for VA benefits.
(Sec. 20011) This section require the VA to ensure that telehealth capabilities are available during a public health emergency for case managers of, and homeless veterans participating in, the Department of Housing and Urban Development-Department of Veterans Affairs Supportive Housing program (commonly referred to as HUD-VASH).
(Sec. 20012) This section waives funding limits for financial assistance for supportive services for very low-income veteran families in permanent housing during a public health emergency.
(Sec. 20013) This section sets forth authorities and requirements for waiving certain funding limitations and requirements that apply to grants and per diem payments for homeless veterans during a public health emergency.
(Sec. 20014) This section designates certain funds provided by this title as emergency spending, which is exempt from discretionary spending limits.
This title provides FY2020 appropriations for diplomatic and international assistance programs, including the Department of State and the U.S. Agency for International Development (USAID).
The title provides appropriations to the State Department for Diplomatic Programs.
The title provides appropriations to USAID for Operating Expenses.
The title provides appropriations for the Bilateral Economic Assistance, including (1) International Disaster Assistance, and (2) Migration and Refugee Assistance.
The title also provides appropriations for the Peace Corps.
(Sec. 21001) This section sets forth authorities and limitations that apply to transferring funds provided by this title.
(Sec. 21002) This section permits funds provided by this title for Diplomatic Programs, Operating Expenses, and the Peace Corps to be used to reimburse the accounts for obligations incurred to prevent, prepare for, and respond to the coronavirus outbreak prior to the enactment of this bill.
(Sec. 21003) This section sets forth reporting requirements that apply to funds provided by this title.
(Sec. 21004) This section increases the amount of FY2020 funding that USAID may use to hire and employ individuals in the United States and overseas on a limited appointment basis.
(Sec. 21005) This section increases the amount of FY2020 funding provided for Emergencies in the Diplomatic and Consular Service that the State Department may transfer to the Repatriation Loans Program Account.
(Sec. 21006) This section increases the amount that the Millennium Challenge Corporation is permitted to spend for administrative expenses, such as additional costs due to evacuations.
(Sec. 21007) This section allows the State Department and USAID to provide additional paid leave through FY2022 to address employee hardships resulting from the coronavirus outbreak.
(Sec. 21008) This section allows State Department medical personnel to provide medical services or related support on a reimbursable basis through FY2022 to private U.S. citizens, nationals, and permanent resident aliens abroad, or third country nationals connected to such persons or to U.S. diplomatic or development missions abroad, who are unable to obtain such services or support otherwise.
(Sec. 21009) This section allows the State Department to use passport security fees collected in any fiscal year for the costs of providing consular services during FY2020. The funds must be prioritized for U.S. citizen services.
(Sec. 21010) This section allows the State Department and USAID to hire personal service contractors through FY2022 to respond to the coronavirus outbreak.
(Sec. 21011) This section allows the State Department and USAID to authorize any oath of office to be administered remotely through FY2021 in particular circumstances that could otherwise pose health risks. An oath of office administered under this authority is subject to verification requirements.
(Sec. 21012) This section authorizes certain U.S. contributions and votes related to several international financial institutions and programs, including
- the International Development Association,
- the International Finance Corporation,
- the African Development Bank,
- the African Development Fund, and
- the International Monetary Fund’s New Arrangements to Borrow.
This title provides FY2020 appropriations for the Department of Transportation (DOT) and the Department of Housing and Urban Development (HUD).
The title provides appropriations to DOT for the Office of the Secretary, including (1) Salaries and Expenses, and (2) Essential Air Service.
The title also provides appropriations to
- the Federal Aviation Administration for Grants-In-Aid for Airports, and
- the Federal Motor Carrier Safety Administration for Motor Carrier Safety Operations and Programs.
The title provides appropriations to the Federal Railroad Administration for
- Safety and Operations,
- Northeast Corridor Grants to the National Railroad Passenger Corporation (Amtrak), and
- National Network Grants to Amtrak.
The title also provides appropriations to
- the Federal Transit Administration for Transit Infrastructure Grants;
- the Maritime Administration for (1) Operations and Training, and (2) State Maritime; Academy Operations; and
- the DOT Office of Inspector General.
The title provides appropriations to HUD for Management and Administration, including Administrative Support Offices and Program Offices.
The title provides appropriations to HUD for Public and Indian Housing, including
- Tenant-Based Rental Assistance,
- the Public Housing Operating Fund, and
- Native American Programs.
The title provides appropriations to HUD for Community Planning and Development, including
- Housing Opportunities for Persons with AIDS,
- the Community Development Fund, and
- Homeless Assistance Grants.
The title provides appropriations for Housing Programs, including
- Project-Based Rental Assistance,
- Housing for the Elderly, and
- Housing for Persons with Disabilities.
The title also provides appropriations to HUD for (1) Fair Housing Activities, and (2) the Office of Inspector General.
(Sec. 22001) This section permits specified funds made available from the Airport and Airway Trust Fund to be used to prevent, prepare for, and respond to the coronavirus outbreak.
(Sec. 22002) This section provides that, with respect to funds provided by this division for Amtrak, DOT may not waive certain requirements regarding labor standards and domestic buying preferences.
This section also requires DOT to (1) notify Congress regarding any Amtrak employee furloughs as a result of efforts to prevent, prepare for, or respond to the coronavirus outbreak; and (2) require Amtrak to provide the employees the opportunity to be recalled to their previous positions as intercity rail service is restored to March 1, 2020, levels.
(Sec. 22003) For the duration of FY2020, this section expands the authority for states to issue special permits during an emergency to overweight vehicles and loads that can easily be dismantled or divided.
(Sec. 22004) This section rescinds and reappropriates certain unobligated funds that were made available for the HUD Youth Homelessness Demonstration Program.
(Sec. 22005) This section permits DOT to waive or postpone certain requirements for highway safety grants if (1) COVID-19 is having a substantial impact on the ability of a state or DOT to implement or carry out a grant, campaign, or program; or (2) a requirement is having a substantial impact on the ability of DOT or the states to address COVID-19.
(Sec. 23001) This section specifies that the funds provided by this division are in addition to funds otherwise appropriated for the fiscal year involved.
(Sec. 23002) Funds provided by this division may not remain available beyond the current fiscal year, unless this division provides otherwise.
(Sec. 23003) Unless otherwise specified by this division, the funds provided by this division are subject to the authorities and conditions that apply to the applicable appropriations account for FY2020.
(Sec. 23004) This section specifies that certain funds provided or transferred by this division may only be used to prevent, prepare for, and respond to the coronavirus outbreak.
(Sec. 23005) For the purposes of this division, the term coronavirus means SARS-CoV-2 or another coronavirus with pandemic potential.
(Sec. 23006) This section provides that amounts designated by this division as emergency requirements are only available (or rescinded, if applicable) if the President subsequently designates the amounts and transmits the designations to Congress.
(Sec. 23007) This section specifies that the emergency funds that are transferred pursuant to this division retain the emergency designation.
(Sec. 23008) This section exempts the budgetary effects of this division from the Statutory Pay-As-You-Go Act of 2010 (PAYGO), (2) the Senate PAYGO rule, and (3) certain budget scorekeeping rules.