This resolution directs the Clerk of the House of Representatives to make corrections in the engrossment of H.R. 6201 (Families First Coronavirus Response Act), including modifications to provisions regarding requirements and tax credits for paid sick leave.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 904 Engrossed in House (EH)]
<DOC>
H. Res. 904
In the House of Representatives, U. S.,
March 16, 2020.
Resolved, That the Clerk of the House of Representatives shall, in the
engrossment of the bill H.R. 6201, make the following corrections:
(1) Amend division A to read as follows:
DIVISION A--SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL
APPROPRIATIONS ACT, 2020
The following sums are hereby appropriated, out of any money in the Treasury
not otherwise appropriated, for the fiscal year ending September 30, 2020, and
for other purposes, namely:
TITLE I
DEPARTMENT OF AGRICULTURE
Food and Nutrition Service
special supplemental nutrition program for women, infants, and children (wic)
For an additional amount for the ``Special Supplemental Nutrition Program
for Women, Infants, and Children'', $500,000,000, to remain available through
September 30, 2021: Provided, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
commodity assistance program
For an additional amount for the ``Commodity Assistance Program'' for the
emergency food assistance program as authorized by section 27(a) of the Food and
Nutrition Act of 2008 (7 U.S.C. 2036(a)) and section 204(a)(1) of the Emergency
Food Assistance Act of 1983 (7 U.S.C. 7508(a)(1)), $400,000,000, to remain
available through September 30, 2021: Provided, That of the funds made
available, the Secretary may use up to $100,000,000 for costs associated with
the distribution of commodities: Provided further, That such amount is
designated by the Congress as being for an emergency requirement pursuant to
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act
of 1985.
GENERAL PROVISIONS--THIS TITLE
Sec. 1101. (a) Public Health Emergency.--During fiscal year 2020, in any
case in which a school is closed for at least 5 consecutive days during a public
health emergency designation during which the school would otherwise be in
session, each household containing at least 1 member who is an eligible child
attending the school shall be eligible to receive assistance pursuant to a state
agency plan approved under subsection (b).
(b) Assistance.--To carry out this section, the Secretary of Agriculture may
approve State agency plans for temporary emergency standards of eligibility and
levels of benefits under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et
seq.) for households with eligible children. Plans approved by the Secretary
shall provide for supplemental allotments to households receiving benefits under
such Act, and issuances to households not already receiving benefits. Such level
of benefits shall be determined by the Secretary in an amount not less than the
value of meals at the free rate over the course of 5 school days for each
eligible child in the household.
(c) Minimum Closure Requirement.--The Secretary of Agriculture shall not
provide assistance under this section in the case of a school that is closed for
less than 5 consecutive days.
(d) Use of EBT System.--A State agency may provide assistance under this
section through the EBT card system established under section 7 of the Food and
Nutrition Act of 2008 (7 U.S.C. 2016).
(e) Release of Information.--Notwithstanding any other provision of law, the
Secretary of Agriculture may authorize State educational agencies and school
food authorities administering a school lunch program under the Richard B.
Russell National School Lunch Act (42 U.S.C. 1751 et seq.) to release to
appropriate officials administering the supplemental nutrition assistance
program such information as may be necessary to carry out this section.
(f) Waivers.--To facilitate implementation of this section, the Secretary of
Agriculture may approve waivers of the limits on certification periods otherwise
applicable under section 3(f) of the Food and Nutrition Act of 2008 (7 U.S.C.
2012(f)), reporting requirements otherwise applicable under section 6(c) of such
Act (7 U.S.C. 2015(c)), and other administrative requirements otherwise
applicable to State agencies under such Act.
(g) Availability of Commodities.--During fiscal year 2020, the Secretary of
Agriculture may purchase commodities for emergency distribution in any area of
the United States during a public health emergency designation.
(h) Definitions.--In this section:
(1) The term ``eligible child'' means a child (as defined in section
12(d) or served under section 11(a)(1) of the Richard B. Russell
National School Lunch Act (42 U.S.C. 1760(d), 1759(a)(1)) who, if not
for the closure of the school attended by the child during a public
health emergency designation and due to concerns about a COVID-19
outbreak, would receive free or reduced price school meals under the
Richard B. Russell National School Lunch Act (42 U.S.C. 175l et seq.) at
the school.
(2) The term ``public health emergency designation'' means the
declaration of a public health emergency, based on an outbreak of SARS-
CoV-2 or another coronavirus with pandemic potential, by the Secretary
of Health and Human Services under section 319 of the Public Health
Service Act (42 U.S.C. 247d).
(3) The term ``school'' has the meaning given the term in section
12(d) of the Richard B. Russell National School Lunch Act (42 U.S.C.
1760(d)).
(i) Funding.--There are hereby appropriated to the Secretary of Agriculture
such amounts as are necessary to carry out this section: Provided, That such
amount is designated by the Congress as being for an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit
Control Act of 1985.
Sec. 1102. In addition to amounts otherwise made available, $100,000,000,
to remain available through September 30, 2021, shall be available for the
Secretary of Agriculture to provide grants to the Commonwealth of the Northern
Mariana Islands, Puerto Rico, and American Samoa for nutrition assistance in
response to a COVID-19 public health emergency: Provided, That such amount is
designated by the Congress as being for an emergency requirement pursuant to
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act
of 1985.
TITLE II
DEPARTMENT OF DEFENSE
defense health program
For an additional amount for ``Defense Health Program'', $82,000,000, to
remain available until September 30, 2022, for health services consisting of
SARS-CoV-2 or COVID-19 related items and services as described in section
6006(a) of division F of the Families First Coronavirus Response Act (or the
administration of such products): Provided, That such amount is designated by
the Congress as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of
1985.
TITLE III
DEPARTMENT OF THE TREASURY
Internal Revenue Service
taxpayer services
For an additional amount for ``Taxpayer Services'', $15,000,000, to remain
available until September 30, 2022, for the purposes of carrying out the
Families First Coronavirus Response Act: Provided, That amounts provided under
this heading in this Act may be transferred to and merged with ``Operations
Support'': Provided further, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE IV
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Indian Health Service
indian health services
For an additional amount for ``Indian Health Services'', $64,000,000, to
remain available until September 30, 2022, for health services consisting of
SARS-CoV-2 or COVID-19 related items and services as described in section 6007
of division F of the Families First Coronavirus Response Act (or the
administration of such products): Provided, That such amounts shall be
allocated at the discretion of the Director of the Indian Health Service:
Provided further, That such amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985.
TITLE V
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Community Living
aging and disability services programs
For an additional amount for ``Aging and Disability Services Programs'',
$250,000,000, to remain available until September 30, 2021, for activities
authorized under subparts 1 and 2 of part C, of title III, and under title VI,
of the Older Americans Act of 1965 (``OAA''), of which $160,000,000 shall be for
Home-Delivered Nutrition Services, $80,000,000 shall be for Congregate Nutrition
Services, and $10,000,000 shall be for Nutrition Services for Native Americans:
Provided, That State matching requirements under sections 304(d)(1)(D) and
309(b)(2) of the OAA shall not apply to funds made available under this heading
in this Act: Provided further, That such amount is designated by the Congress
as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
Office of the Secretary
public health and social services emergency fund
For an additional amount for ``Public Health and Social Services Emergency
Fund'', $1,000,000,000, to remain available until expended, for activities
authorized under section 2812 of the Public Health Service Act (42 U.S.C. 300hh-
11), in coordination with the Assistant Secretary for Preparedness and Response
and the Administrator of the Centers for Medicare & Medicaid Services, to pay
the claims of providers for reimbursement, as described in subsection (a)(3)(D)
of such section 2812, for health services consisting of SARS-CoV-2 or COVID-19
related items and services as described in paragraph (1) of section 6001(a) of
division F of the Families First Coronavirus Response Act (or the administration
of such products) or visits described in paragraph (2) of such section for
uninsured individuals: Provided, That the term ``uninsured individual'' in this
paragraph means an individual who is not enrolled in--
(1) a Federal health care program (as defined under section 1128B(f)
of the Social Security Act (42 U.S.C. 1320a-7b(f)), including an
individual who is eligible for medical assistance only because of
subsection (a)(10)(A)(ii)(XXIII) of Section 1902 of the Social Security
Act; or
(2) a group health plan or health insurance coverage offered by a
health insurance issuer in the group or individual market (as such terms
are defined in section 2791 of the Public Health Service Act (42 U.S.C.
300gg-91)), or a health plan offered under chapter 89 of title 5, United
States Code:
Provided further, That such amount is designated by the Congress as being for
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced
Budget and Emergency Deficit Control Act of 1985.
TITLE VI
DEPARTMENT OF VETERANS AFFAIRS
Veterans Health Administration
medical services
For an additional amount for ``Medical Services'', $30,000,000, to remain
available until September 30, 2022, for health services consisting of SARS-CoV-2
or COVID-19 related items and services as described in section 6006(b) of
division F of the Families First Coronavirus Response Act (or the administration
of such products): Provided, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
medical community care
For an additional amount for ``Medical Community Care'', $30,000,000, to
remain available until September 30, 2022, for health services consisting of
SARS-CoV-2 or COVID-19 related items and services as described in section
6006(b) of division F of the Families First Coronavirus Response Act (or the
administration of such products): Provided, That such amount is designated by
the Congress as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of
1985.
TITLE VII
GENERAL PROVISIONS--THIS ACT
Sec. 1701. Not later than 30 days after the date of enactment of this Act,
the head of each executive agency that receives funding in this Act shall
provide a report detailing the anticipated uses of all such funding to the
Committees on Appropriations of the House of Representatives and the Senate:
Provided, That each report shall include estimated personnel and administrative
costs, as well as the total amount of funding apportioned, allotted, obligated,
and expended, to date: Provided further, That each such plan shall be updated
and submitted to such Committees every 60 days until all funds are expended or
expire.
Sec. 1702. States and local governments receiving funds or assistance
pursuant to this division shall ensure the respective State Emergency Operations
Center receives regular and real-time reporting on aggregated data on testing
and results from State and local public health departments, as determined by the
Director of the Centers for Disease Control and Prevention, and that such data
is transmitted to the Centers for Disease Control and Prevention.
Sec. 1703. Each amount appropriated or made available by this Act is in
addition to amounts otherwise appropriated for the fiscal year involved.
Sec. 1704. No part of any appropriation contained in this Act shall remain
available for obligation beyond the current fiscal year unless expressly so
provided herein.
Sec. 1705. Unless otherwise provided for by this Act, the additional
amounts appropriated by this Act to appropriations accounts shall be available
under the authorities and conditions applicable to such appropriations accounts
for fiscal year 2020.
Sec. 1706. Each amount designated in this Act by the Congress as being for
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced
Budget and Emergency Deficit Control Act of 1985 shall be available (or
rescinded or transferred, if applicable) only if the President subsequently so
designates all such amounts and transmits such designations to the Congress.
Sec. 1707. Any amount appropriated by this Act, designated by the Congress
as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced
Budget and Emergency Deficit Control Act of 1985 and subsequently so designated
by the President, and transferred pursuant to transfer authorities provided by
this Act shall retain such designation.
This division may be cited as the ``Second Coronavirus Preparedness and
Response Supplemental Appropriations Act, 2020''.
(2) Amend division C to read as follows:
DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
SEC. 3101. SHORT TITLE.
This Act may be cited as ``Emergency Family and Medical Leave Expansion
Act''.
SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993.
(a) Public Health Emergency Leave.--
(1) In general.--Section 102(a)(1) of the Family and Medical Leave
Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by adding at the end the
following:
``(F) During the period beginning on the date the Emergency
Family and Medical Leave Expansion Act takes effect, and ending
on December 31, 2020, because of a qualifying need related to a
public health emergency in accordance with section 110.''.
(2) Paid leave requirement.--Section 102(c) of the Family and
Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended by striking
``under subsection (a)'' and inserting ``under subsection (a) (other
than certain periods of leave under subsection (a)(1)(F))''.
(b) Requirements.--Title I of the Family and Medical Leave Act of 1993 (29
U.S.C. 2611 et seq.) is amended by adding at the end the following:
``SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE.
``(a) Definitions.--The following shall apply with respect to leave under
section 102(a)(1)(F):
``(1) Application of certain terms.--The definitions in section 101
shall apply, except as follows:
``(A) Eligible employee.--In lieu of the definition in
sections 101(2)(A) and 101(2)(B)(ii), the term `eligible
employee' means an employee who has been employed for at least
30 calendar days by the employer with respect to whom leave is
requested under section 102(a)(1)(F).
``(B) Employer threshold.--Section 101(4)(A)(i) shall be
applied by substituting `fewer than 500 employees' for `50 or
more employees for each working day during each of 20 or more
calendar workweeks in the current or preceding calendar year'.
``(2) Additional definitions.--In addition to the definitions
described in paragraph (1), the following definitions shall apply with
respect to leave under section 102(a)(1)(F):
``(A) Qualifying need related to a public health
emergency.--The term `qualifying need related to a public health
emergency', with respect to leave, means the employee is unable
to work (or telework) due to a need for leave to care for the
son or daughter under 18 years of age of such employee if the
school or place of care has been closed, or the child care
provider of such son or daughter is unavailable, due to a public
health emergency.
``(B) Public health emergency.--The term `public health
emergency' means an emergency with respect to COVID-19 declared
by a Federal, State, or local authority.
``(C) Child care provider.--The term `child care provider'
means a provider who receives compensation for providing child
care services on a regular basis, including an `eligible child
care provider' (as defined in section 658P of the Child Care and
Development Block Grant Act of 1990 (42 U.S.C. 9858n)).
``(D) School.--The term `school' means an `elementary
school' or `secondary school' as such terms are defined in
section 8101 of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7801).
``(3) Regulatory authorities.--The Secretary of Labor shall have the
authority to issue regulations for good cause under sections 553(b)(B)
and 553(d)(A) of title 5, United States Code--
``(A) to exclude certain health care providers and emergency
responders from the definition of eligible employee under
section 110(a)(1)(A); and
``(B) to exempt small businesses with fewer than 50
employees from the requirements of section 102(a)(1)(F) when the
imposition of such requirements would jeopardize the viability
of the business as a going concern.
``(b) Relationship to Paid Leave.--
``(1) Unpaid leave for initial 10 days.--
``(A) In general.--The first 10 days for which an employee
takes leave under section 102(a)(1)(F) may consist of unpaid
leave.
``(B) Employee election.--An employee may elect to
substitute any accrued vacation leave, personal leave, or
medical or sick leave for unpaid leave under section
102(a)(1)(F) in accordance with section 102(d)(2)(B).
``(2) Paid leave for subsequent days.--
``(A) In general.--An employer shall provide paid leave for
each day of leave under section 102(a)(1)(F) that an employee
takes after taking leave under such section for 10 days.
``(B) Calculation.--
``(i) In general.--Subject to clause (ii), paid
leave under subparagraph (A) for an employee shall be
calculated based on--
``(I) an amount that is not less than two-
thirds of an employee's regular rate of pay (as
determined under section 7(e) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 207(e)); and
``(II) the number of hours the employee
would otherwise be normally scheduled to work
(or the number of hours calculated under
subparagraph (C)).
``(ii) Clarification.--In no event shall such paid
leave exceed $200 per day and $10,000 in the aggregate.
``(C) Varying schedule hours calculation.--In the case of an
employee whose schedule varies from week to week to such an
extent that an employer is unable to determine with certainty
the number of hours the employee would have worked if such
employee had not taken leave under section 102(a)(1)(F), the
employer shall use the following in place of such number:
``(i) Subject to clause (ii), a number equal to the
average number of hours that the employee was scheduled
per day over the 6-month period ending on the date on
which the employee takes such leave, including hours for
which the employee took leave of any type.
``(ii) If the employee did not work over such
period, the reasonable expectation of the employee at
the time of hiring of the average number of hours per
day that the employee would normally be scheduled to
work.
``(c) Notice.--In any case where the necessity for leave under section
102(a)(1)(F) for the purpose described in subsection (a)(2)(A)(iii) is
foreseeable, an employee shall provide the employer with such notice of leave as
is practicable.
``(d) Restoration to Position.--
``(1) In general.--Section 104(a)(1) shall not apply with respect to
an employee of an employer who employs fewer than 25 employees if the
conditions described in paragraph (2) are met.
``(2) Conditions.--The conditions described in this paragraph are
the following:
``(A) The employee takes leave under section 102(a)(1)(F).
``(B) The position held by the employee when the leave
commenced does not exist due to economic conditions or other
changes in operating conditions of the employer--
``(i) that affect employment; and
``(ii) are caused by a public health emergency
during the period of leave.
``(C) The employer makes reasonable efforts to restore the
employee to a position equivalent to the position the employee
held when the leave commenced, with equivalent employment
benefits, pay, and other terms and conditions of employment.
``(D) If the reasonable efforts of the employer under
subparagraph (C) fail, the employer makes reasonable efforts
during the period described in paragraph (3) to contact the
employee if an equivalent position described in subparagraph (C)
becomes available.
``(3) Contact period.--The period described under this paragraph is
the 1-year period beginning on the earlier of--
``(A) the date on which the qualifying need related to a
public health emergency concludes; or
``(B) the date that is 12 weeks after the date on which the
employee's leave under section 102(a)(1)(F) commences.''.
SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS.
(a) Employers.--An employer signatory to a multiemployer collective
bargaining agreement may, consistent with its bargaining obligations and its
collective bargaining agreement, fulfill its obligations under section 110(b)(2)
of title I of the Family and Medical Leave Act of 1993, as added by the Families
First Coronavirus Response Act, by making contributions to a multiemployer fund,
plan, or program based on the paid leave each of its employees is entitled to
under such section while working under the multiemployer collective bargaining
agreement, provided that the fund, plan, or program enables employees to secure
pay from such fund, plan, or program based on hours they have worked under the
multiemployer collective bargaining agreement for paid leave taken under section
102(a)(1)(F) of title I of the Family and Medical Leave Act of 1993, as added by
the Families First Coronavirus Response Act.
(b) Employees.--Employees who work under a multiemployer collective
bargaining agreement into which their employers make contributions as provided
in subsection (a) may secure pay from such fund, plan, or program based on hours
they have worked under the multiemployer collective bargaining agreement for
paid leave taken under section 102(a)(1)(F) of title I of the Family and Medical
Leave Act of 1993, as added by the Families First Coronavirus Response Act.
SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS.
An employer under 110(a)(B) shall not be subject to section 107(a) for a
violation of section 102(a)(1)(F) if the employer does not meet the definition
of employer set forth in Section 101(4)(A)(i).
SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND EMERGENCY RESPONDERS.
An employer of an employee who is a health care provider or an emergency
responder may elect to exclude such employee from the application of the
provisions in the amendments made under of section 3102 of this Act.
SEC. 3106. EFFECTIVE DATE.
This Act shall take effect not later than 15 days after the date of
enactment of this Act.
(3) Amend division E to read as follows:
DIVISION E--EMERGENCY PAID SICK LEAVE ACT
SEC. 5101. SHORT TITLE.
This Act may be cited as the ``Emergency Paid Sick Leave Act''.
SEC. 5102. PAID SICK TIME REQUIREMENT.
(a) In General.--An employer shall provide to each employee employed by the
employer paid sick time to the extent that the employee is unable to work (or
telework) due to a need for leave because:
(1) The employee is subject to a Federal, State, or local quarantine
or isolation order related to COVID-19.
(2) The employee has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19.
(3) The employee is experiencing symptoms of COVID-19 and seeking a
medical diagnosis.
(4) The employee is caring for an individual who is subject to an
order as described in subparagraph (1) or has been advised as described
in paragraph (2).
(5) The employee is caring for a son or daughter of such employee if
the school or place of care of the son or daughter has been closed, or
the child care provider of such son or daughter is unavailable, due to
COVID-19 precautions.
(6) The employee is experiencing any other substantially similar
condition specified by the Secretary of Health and Human Services in
consultation with the Secretary of the Treasury and the Secretary of
Labor.
Except that an employer of an employee who is a health care provider or an
emergency responder may elect to exclude such employee from the application of
this subsection.
(b) Duration of Paid Sick Time.--
(1) In general.--An employee shall be entitled to paid sick time for
an amount of hours determined under paragraph (2).
(2) Amount of hours.--The amount of hours of paid sick time to which
an employee is entitled shall be as follows:
(A) For full-time employees, 80 hours.
(B) For part-time employees, a number of hours equal to the
number of hours that such employee works, on average, over a 2-
week period.
(3) Carryover.--Paid sick time under this section shall not carry
over from 1 year to the next.
(c) Employer's Termination of Paid Sick Time.--Paid sick time provided to an
employee under this Act shall cease beginning with the employee's next scheduled
workshift immediately following the termination of the need for paid sick time
under subsection (a).
(d) Prohibition.--An employer may not require, as a condition of providing
paid sick time under this Act, that the employee involved search for or find a
replacement employee to cover the hours during which the employee is using paid
sick time.
(e) Use of Paid Sick Time.--
(1) In general.--The paid sick time under subsection (a) shall be
available for immediate use by the employee for the purposes described
in such subsection, regardless of how long the employee has been
employed by an employer.
(2) Sequencing.--
(A) In general.--An employee may first use the paid sick
time under subsection (a) for the purposes described in such
subsection.
(B) Prohibition.--An employer may not require an employee to
use other paid leave provided by the employer to the employee
before the employee uses the paid sick time under subsection
(a).
SEC. 5103. NOTICE.
(a) In General.--Each employer shall post and keep posted, in conspicuous
places on the premises of the employer where notices to employees are
customarily posted, a notice, to be prepared or approved by the Secretary of
Labor, of the requirements described in this Act.
(b) Model Notice.--Not later than 7 days after the date of enactment of this
Act, the Secretary of Labor shall make publicly available a model of a notice
that meets the requirements of subsection (a).
SEC. 5104. PROHIBITED ACTS.
It shall be unlawful for any employer to discharge, discipline, or in any
other manner discriminate against any employee who--
(1) takes leave in accordance with this Act; and
(2) has filed any complaint or instituted or caused to be instituted
any proceeding under or related to this Act (including a proceeding that
seeks enforcement of this Act), or has testified or is about to testify
in any such proceeding.
SEC. 5105. ENFORCEMENT.
(a) Unpaid Sick Leave.--An employer who violates section 5102 shall--
(1) be considered to have failed to pay minimum wages in violation
of section 6 of the Fair Labor Standards Act of 1938 (29 U.S.C. 206);
and
(2) be subject to the penalties described in sections 16 and 17 of
such Act (29 U.S.C. 216; 217) with respect to such violation.
(b) Unlawful Termination.--An employer who willfully violates section 5104
shall--
(1) be considered to be in violation of section 15(a)(3) of the Fair
Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); and
(2) be subject to the penalties described in sections 16 and 17 of
such Act (29 U.S.C. 216; 217) with respect to such violation.
SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS.
(a) Employers.--An employer signatory to a multiemployer collective
bargaining agreement may, consistent with its bargaining obligations and its
collective bargaining agreement, fulfill its obligations under this Act by
making contributions to a multiemployer fund, plan, or program based on the
hours of paid sick time each of its employees is entitled to under this Act
while working under the multiemployer collective bargaining agreement, provided
that the fund, plan, or program enables employees to secure pay from such fund,
plan, or program based on hours they have worked under the multiemployer
collective bargaining agreement and for the uses specified under section
5102(a).
(b) Employees.--Employees who work under a multiemployer collective
bargaining agreement into which their employers make contributions as provided
in subsection (a) may secure pay from such fund, plan, or program based on hours
they have worked under the multiemployer collective bargaining agreement for the
uses specified in section 5102(a).
SEC. 5107. RULES OF CONSTRUCTION.
Nothing in this Act shall be construed--
(1) to in any way diminish the rights or benefits that an employee
is entitled to under any--
(A) other Federal, State, or local law;
(B) collective bargaining agreement; or
(C) existing employer policy; or
(2) to require financial or other reimbursement to an employee from
an employer upon the employee's termination, resignation, retirement, or
other separation from employment for paid sick time under this Act that
has not been used by such employee.
SEC. 5108. EFFECTIVE DATE.
This Act, and the requirements under this Act, shall take effect not later
than 15 days after the date of enactment of this Act.
SEC. 5109. SUNSET.
This Act, and the requirements under this Act, shall expire on December 31,
2020.
SEC. 5110. DEFINITIONS.
For purposes of the Act:
(1) Employee.--The terms ``employee'' means an individual who is--
(A)(i) an employee, as defined in section 3(e) of the Fair
Labor Standards Act of 1938 (29 U.S.C. 203(e)), who is not
covered under subparagraph (E) or (F), including such an
employee of the Library of Congress, except that a reference in
such section to an employer shall be considered to be a
reference to an employer described in clauses (i)(I) and (ii) of
paragraph (5)(A); or
(ii) an employee of the Government Accountability Office;
(B) a State employee described in section 304(a) of the
Government Employee Rights Act of 1991 (42 U.S.C. 2000e-16c(a));
(C) a covered employee, as defined in section 101 of the
Congressional Accountability Act of 1995 (2 U.S.C. 1301), other
than an applicant for employment;
(D) a covered employee, as defined in section 411(c) of
title 3, United States Code;
(E) a Federal officer or employee covered under subchapter V
of chapter 63 of title 5, United States Code; or
(F) any other individual occupying a position in the civil
service (as that term is defined in section 2101(1) of title 5,
United States Code).
(2) Employer.--
(A) In general.--The term ``employer'' means a person who
is--
(i)(I) a covered employer, as defined in
subparagraph (B), who is not covered under subclause
(V);
(II) an entity employing a State employee described
in section 304(a) of the Government Employee Rights Act
of 1991;
(III) an employing office, as defined in section 101
of the Congressional Accountability Act of 1995;
(IV) an employing office, as defined in section
411(c) of title 3, United States Code; or
(V) an Executive Agency as defined in section 105 of
title 5, United States Code, and including the U.S.
Postal Service and the Postal Regulatory Commission; and
(ii) engaged in commerce (including government), or
an industry or activity affecting commerce (including
government), as defined in subparagraph (B)(iii).
(B) Covered employer.--
(i) In general.--In subparagraph (A)(i)(I), the term
``covered employer''--
(I) means any person engaged in commerce or
in any industry or activity affecting commerce
that--
(aa) in the case of a private entity
or individual, employs fewer than 500
employees; and
(bb) in the case of a public agency
or any other entity that is not a
private entity or individual, employs 1
or more employees;
(II) includes--
(aa) includes any person acting
directly or indirectly in the interest
of an employer in relation to an
employee (within the meaning of such
phrase in section 3(d) of the Fair Labor
Standards Act of 1938 (29 U.S.C.
203(d)); and
(bb) any successor in interest of an
employer;
(III) includes any ``public agency'', as
defined in section 3(x) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 203(x)); and
(IV) includes the Government Accountability
Office and the Library of Congress.
(ii) Public agency.--For purposes of clause (i)(IV),
a public agency shall be considered to be a person
engaged in commerce or in an industry or activity
affecting commerce.
(iii) Definitions.--For purposes of this
subparagraph:
(I) Commerce.--The terms ``commerce'' and
``industry or activity affecting commerce''
means any activity, business, or industry in
commerce or in which a labor dispute would
hinder or obstruct commerce or the free flow of
commerce, and include ``commerce'' and any
``industry affecting commerce'', as defined in
paragraphs (1) and (3) of section 501 of the
Labor Management Relations Act of 1947 (29
U.S.C. 142 (1) and (3)).
(II) Employee.--The term ``employee'' has
the same meaning given such term in section 3(e)
of the Fair Labor Standards Act of 1938 (29
U.S.C. 203(e)).
(III) Person.--The term ``person'' has the
same meaning given such term in section 3(a) of
the Fair Labor Standards Act of 1938 (29 U.S.C.
203(a)).
(3) FLSA terms.--The terms ``employ'' and ``State'' have the
meanings given such terms in section 3 of the Fair Labor Standards Act
of 1938 (29 U.S.C. 203).
(4) FMLA terms.--The terms ``health care provider'' and ``son or
daughter'' have the meanings given such terms in section 101 of the
Family and Medical Leave Act of 1993 (29 U.S.C. 2611).
(5) Paid sick time.--
(A) In general.--The term ``paid sick time'' means an
increment of compensated leave that--
(i) is provided by an employer for use during an
absence from employment for a reason described in any
paragraph of section 2(a); and
(ii) is calculated based on the employee's required
compensation under subparagraph (B) and the number of
hours the employee would otherwise be normally scheduled
to work (or the number of hours calculated under
subparagraph (C)), except that in no event shall such
paid sick time exceed--
(I) $511 per day and $5,110 in the aggregate
for a use described in paragraph (1), (2), or
(3) of section 5102(a); and
(II) $200 per day and $2,000 in the
aggregate for a use described in paragraph (4),
(5), or (6) of section 5102(a).
(B) Required compensation.--
(i) In general.--Subject to subparagraph (A)(ii),
the employee's required compensation under this
subparagraph shall be not less than the greater of the
following:
(I) The employee's regular rate of pay (as
determined under section 7(e) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 207(e)).
(II) The minimum wage rate in effect under
section 6(a)(1) of the Fair Labor Standards Act
of 1938 (29 U.S.C. 206(a)(1)).
(III) The minimum wage rate in effect for
such employee in the applicable State or
locality, whichever is greater, in which the
employee is employed.
(ii) Special rule for care of family members.--
Subject to subparagraph (A)(ii), with respect to any
paid sick time provided for any use described in
paragraph (4), (5), or (6) of section 5102(a), the
employee's required compensation under this subparagraph
shall be two-thirds of the amount described in clause
(B)(i).
(C) Varying schedule hours calculation.--In the case of a
part-time employee described in section 5102(b)(2)(B) whose
schedule varies from week to week to such an extent that an
employer is unable to determine with certainty the number of
hours the employee would have worked if such employee had not
taken paid sick time under section 2(a), the employer shall use
the following in place of such number:
(i) Subject to clause (ii), a number equal to the
average number of hours that the employee was scheduled
per day over the 6-month period ending on the date on
which the employee takes the paid sick time, including
hours for which the employee took leave of any type.
(ii) If the employee did not work over such period,
the reasonable expectation of the employee at the time
of hiring of the average number of hours per day that
the employee would normally be scheduled to work.
(D) Guidelines.--Not later than 15 days after the date of
the enactment of this Act, the Secretary of Labor shall issue
guidelines to assist employers in calculating the amount of paid
sick time under subparagraph (A).
(E) Reasonable notice.--After the first workday (or portion
thereof) an employee receives paid sick time under this Act, an
employer may require the employee to follow reasonable notice
procedures in order to continue receiving such paid sick time.
SEC. 5111. REGULATORY AUTHORITIES.
The Secretary of Labor shall have the authority to issue regulations for
good cause under sections 553(b)(B) and 553(d)(A) of title 5, United States
Code--
(1) to exclude certain health care providers and emergency
responders from the definition of employee under section 5110(1)
including by allowing the employer of such health care providers and
emergency responders to opt out;
(2) to exempt small businesses with fewer than 50 employees from the
requirements of section 5102(a)(5) when the imposition of such
requirements would jeopardize the viability of the business as a going
concern; and
(3) as necessary, to carry out the purposes of this Act, including
to ensure consistency between this Act and Division C and Division G of
the Families First Coronavirus Response Act.
(4) Amend division F to read as follows:
DIVISION F--HEALTH PROVISIONS
SEC. 6001. COVERAGE OF TESTING FOR COVID-19.
(a) In General.--A group health plan and a health insurance issuer offering
group or individual health insurance coverage (including a grandfathered health
plan (as defined in section 1251(e) of the Patient Protection and Affordable
Care Act)) shall provide coverage, and shall not impose any cost sharing
(including deductibles, copayments, and coinsurance) requirements or prior
authorization or other medical management requirements, for the following items
and services furnished during any portion of the emergency period defined in
paragraph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 1320b-
5(g)) beginning on or after the date of the enactment of this Act:
(1) In vitro diagnostic products (as defined in section 809.3(a) of
title 21, Code of Federal Regulations) for the detection of SARS-CoV-2
or the diagnosis of the virus that causes COVID-19 that are approved,
cleared, or authorized under section 510(k), 513, 515 or 564 of the
Federal Food, Drug, and Cosmetic Act, and the administration of such in
vitro diagnostic products.
(2) Items and services furnished to an individual during health care
provider office visits (which term in this paragraph includes in-person
visits and telehealth visits), urgent care center visits, and emergency
room visits that result in an order for or administration of an in vitro
diagnostic product described in paragraph (1), but only to the extent
such items and services relate to the furnishing or administration of
such product or to the evaluation of such individual for purposes of
determining the need of such individual for such product.
(b) Enforcement.--The provisions of subsection (a) shall be applied by the
Secretary of Health and Human Services, Secretary of Labor, and Secretary of the
Treasury to group health plans and health insurance issuers offering group or
individual health insurance coverage as if included in the provisions of part A
of title XXVII of the Public Health Service Act, part 7 of the Employee
Retirement Income Security Act of 1974, and subchapter B of chapter 100 of the
Internal Revenue Code of 1986, as applicable.
(c) Implementation.--The Secretary of Health and Human Services, Secretary
of Labor, and Secretary of the Treasury may implement the provisions of this
section through sub-regulatory guidance, program instruction or otherwise.
(d) Terms.--The terms ``group health plan''; ``health insurance issuer'';
``group health insurance coverage'', and ``individual health insurance
coverage'' have the meanings given such terms in section 2791 of the Public
Health Service Act (42 U.S.C. 300gg-91), section 733 of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1191b), and section 9832 of the Internal
Revenue Code of 1986, as applicable.
SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM FOR CERTAIN VISITS
RELATING TO TESTING FOR COVID-19.
(a) In General.--Section 1833 of the Social Security Act (42 U.S.C. 1395l)
is amended--
(1) in subsection (a)(1)--
(A) by striking ``and'' before ``(CC)''; and
(B) by inserting before the period at the end the following:
``, and (DD) with respect to a specified COVID-19 testing-
related service described in paragraph (1) of subsection (cc)
for which payment may be made under a specified outpatient
payment provision described in paragraph (2) of such subsection,
the amounts paid shall be 100 percent of the payment amount
otherwise recognized under such respective specified outpatient
payment provision for such service,'';
(2) in subsection (b), in the first sentence--
(A) by striking ``and'' before ``(10)''; and
(B) by inserting before the period at the end the following:
``, and (11) such deductible shall not apply with respect to any
specified COVID-19 testing-related service described in
paragraph (1) of subsection (cc) for which payment may be made
under a specified outpatient payment provision described in
paragraph (2) of such subsection''; and
(3) by adding at the end the following new subsection:
``(cc) Specified COVID-19 Testing-Related Services.--For purposes of
subsection (a)(1)(DD):
``(1) Description.--
``(A) In general.--A specified COVID-19 testing-related
service described in this paragraph is a medical visit that--
``(i) is in any of the categories of HCPCS
evaluation and management service codes described in
subparagraph (B);
``(ii) is furnished during any portion of the
emergency period (as defined in section 1135(g)(1)(B))
(beginning on or after the date of enactment of this
subsection);
``(iii) results in an order for or administration of
a clinical diagnostic laboratory test described in
section 1852(a)(1)(B)(iv)(IV); and
``(iv) relates to the furnishing or administration
of such test or to the evaluation of such individual for
purposes of determining the need of such individual for
such test.
``(B) Categories of hcpcs codes.--For purposes of
subparagraph (A), the categories of HCPCS evaluation and
management services codes are the following:
``(i) Office and other outpatient services.
``(ii) Hospital observation services.
``(iii) Emergency department services.
``(iv) Nursing facility services.
``(v) Domiciliary, rest home, or custodial care
services.
``(vi) Home services.
``(vii) Online digital evaluation and management
services.
``(2) Specified outpatient payment provision.--A specified
outpatient payment provision described in this paragraph is any of the
following:
``(A) The hospital outpatient prospective payment system
under subsection (t).
``(B) The physician fee schedule under section 1848.
``(C) The prospective payment system developed under section
1834(o).
``(D) Section 1834(g), with respect to an outpatient
critical access hospital service.
``(E) The payment basis determined in regulations pursuant
to section 1833(a)(3) for rural health clinic services.''.
(b) Claims Modifier.--The Secretary of Health and Human Services shall
provide for an appropriate modifier (or other identifier) to include on claims
to identify, for purposes of subparagraph (DD) of section 1833(a)(1), as added
by subsection (a), specified COVID-19 testing-related services described in
paragraph (1) of section 1833(cc) of the Social Security Act, as added by
subsection (a), for which payment may be made under a specified outpatient
payment provision described in paragraph (2) of such subsection.
(c) Implementation.--Notwithstanding any other provision of law, the
Secretary of Health and Human Services may implement the provisions of,
including amendments made by, this section through program instruction or
otherwise.
SEC. 6003. COVERAGE OF TESTING FOR COVID-19 AT NO COST SHARING UNDER THE
MEDICARE ADVANTAGE PROGRAM.
(a) In General.--Section 1852(a)(1)(B) of the Social Security Act (42 U.S.C.
1395w-22(a)(1)(B)) is amended--
(1) in clause (iv)--
(A) by redesignating subclause (IV) as subclause (VI); and
(B) by inserting after subclause (III) the following new
subclauses:
``(IV) Clinical diagnostic laboratory test
administered during any portion of the emergency
period defined in paragraph (1)(B) of section
1135(g) beginning on or after the date of the
enactment of the Families First Coronavirus
Response Act for the detection of SARS-CoV-2 or
the diagnosis of the virus that causes COVID-19
and the administration of such test.
``(V) Specified COVID-19 testing-related
services (as described in section 1833(cc)(1))
for which payment would be payable under a
specified outpatient payment provision described
in section 1833(cc)(2).'';
(2) in clause (v), by inserting ``, other than subclauses (IV) and
(V) of such clause,'' after ``clause (iv)''; and
(3) by adding at the end the following new clause:
``(vi) Prohibition of application of certain
requirements for covid-19 testing.--In the case of a
product or service described in subclause (IV) or (V),
respectively, of clause (iv) that is administered or
furnished during any portion of the emergency period
described in such subclause beginning on or after the
date of the enactment of this clause, an MA plan may not
impose any prior authorization or other utilization
management requirements with respect to the coverage of
such a product or service under such plan.''.
(b) Implementation.--Notwithstanding any other provision of law, the
Secretary of Health and Human Services may implement the amendments made by this
section by program instruction or otherwise.
SEC. 6004. COVERAGE AT NO COST SHARING OF COVID-19 TESTING UNDER MEDICAID AND
CHIP.
(a) Medicaid.--
(1) In general.--Section 1905(a)(3) of the Social Security Act (42
U.S.C. 1396d(a)(3)) is amended--
(A) by striking ``other laboratory'' and inserting ``(a)
other laboratory'';
(B) by inserting ``and'' after the semicolon; and
(C) by adding at the end the following new subparagraph:
``(B) in vitro diagnostic products (as defined in section 809.3(a)
of title 21, Code of Federal Regulations) administered during any
portion of the emergency period defined in paragraph (1)(B) of section
1135(g) beginning on or after the date of the enactment of this
subparagraph for the detection of SARS-CoV-2 or the diagnosis of the
virus that causes COVID-19 that are approved, cleared, or authorized
under section 510(k), 513, 515 or 564 of the Federal Food, Drug, and
Cosmetic Act, and the administration of such in vitro diagnostic
products;''.
(2) No cost sharing.--
(A) In general.--Subsections (a)(2) and (b)(2) of section
1916 of the Social Security Act (42 U.S.C. 1396o) are each
amended--
(i) in subparagraph (D), by striking ``or'' at the
end;
(ii) in subparagraph (E), by striking ``; and'' and
inserting a comma; and
(iii) by adding at the end the following new
subparagraphs:
``(F) any in vitro diagnostic product described in section
1905(a)(3)(B) that is administered during any portion of the
emergency period described in such section beginning on or after
the date of the enactment of this subparagraph (and the
administration of such product), or
``(G) COVID-19 testing-related services for which payment
may be made under the State plan; and''.
(B) Application to alternative cost sharing.--Section
1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
1(b)(3)(B)) is amended by adding at the end the following new
clause:
``(xi) Any in vitro diagnostic product described in
section 1905(a)(3)(B) that is administered during any
portion of the emergency period described in such
section beginning on or after the date of the enactment
of this clause (and the administration of such product)
and any visit described in section 1916(a)(2)(G) that is
furnished during any such portion.''.
(C) Clarification.--The amendments made this paragraph shall
apply with respect to a State plan of a territory in the same
manner as a State plan of one of the 50 States.
(3) State option to provide coverage for uninsured individuals.--
(A) In general.--Section 1902(a)(10) of the Social Security
Act (42 U.S.C. 1396a(a)(10)) is amended--
(i) in subparagraph (A)(ii)--
(I) in subclause (XXI), by striking ``or''
at the end;
(II) in subclause (XXII), by adding ``or''
at the end; and
(III) by adding at the end the following new
subclause:
``(XXIII) during any portion of the
emergency period defined in paragraph (1)(B) of
section 1135(g) beginning on or after the date
of the enactment of this subclause, who are
uninsured individuals (as defined in subsection
(ss));''; and
(ii) in the matter following subparagraph (G)--
(I) by striking ``and (XVII)'' and inserting
``, (XVII)''; and
(II) by inserting after ``instead of through
subclause (VIII)'' the following: ``, and
(XVIII) the medical assistance made available to
an uninsured individual (as defined in
subsection (ss)) who is eligible for medical
assistance only because of subparagraph
(A)(ii)(XXIII) shall be limited to medical
assistance for any in vitro diagnostic product
described in section 1905(a)(3)(B) that is
administered during any portion of the emergency
period described in such section beginning on or
after the date of the enactment of this
subclause (and the administration of such
product) and any visit described in section
1916(a)(2)(G) that is furnished during any such
portion''.
(B) Receipt and initial processing of applications at
certain locations.--Section 1902(a)(55) of the Social Security
Act (42 U.S.C. 1396a(a)(55)) is amended, in the matter preceding
subparagraph (A), by striking ``or (a)(10)(A)(ii)(IX)'' and
inserting ``(a)(10)(A)(ii)(IX), or (a)(10)(A)(ii)(XXIII)''.
(C) Uninsured individual defined.--Section 1902 of the
Social Security Act (42 U.S.C. 1396a) is amended by adding at
the end the following new subsection:
``(ss) Uninsured Individual Defined.--For purposes of this section, the term
`uninsured individual' means, notwithstanding any other provision of this title,
any individual who is--
``(1) not described in subsection (a)(10)(A)(i); and
``(2) not enrolled in a Federal health care program (as defined in
section 1128B(f)), a group health plan, group or individual health
insurance coverage offered by a health insurance issuer (as such terms
are defined in section 2791 of the Public Health Service Act), or a
health plan offered under chapter 89 of title 5, United States Code.''.
(D) Federal medical assistance percentage.--Section 1905(b)
of the Social Security Act (42 U.S.C. 1396d(b)) is amended by
adding at the end the following new sentence: ``Notwithstanding
the first sentence of this subsection, the Federal medical
assistance percentage shall be 100 per centum with respect to
(and, notwithstanding any other provision of this title,
available for) medical assistance provided to uninsured
individuals (as defined in section 1902(ss)) who are eligible
for such assistance only on the basis of section
1902(a)(10)(A)(ii)(XXIII) and with respect to expenditures
described in section 1903(a)(7) that a State demonstrates to the
satisfaction of the Secretary are attributable to administrative
costs related to providing for such medical assistance to such
individuals under the State plan.''.
(b) CHIP.--
(1) In general.--Section 2103(c) of the Social Security Act (42
U.S.C. 1397cc(c)) is amended by adding at the end the following
paragraph:
``(10) Certain in vitro diagnostic products for covid-19 testing.--
The child health assistance provided to a targeted low-income child
shall include coverage of any in vitro diagnostic product described in
section 1905(a)(3)(B) that is administered during any portion of the
emergency period described in such section beginning on or after the
date of the enactment of this subparagraph (and the administration of
such product).''.
(2) Coverage for targeted low-income pregnant women.--Section
2112(b)(4) of the Social Security Act (42 U.S.C. 1397ll(b)(4)) is
amended by inserting ``under section 2103(c)'' after ``same
requirements''.
(3) Prohibition of cost sharing.--Section 2103(e)(2) of the Social
Security Act (42 U.S.C. 1397cc(e)(2)) is amended--
(A) in the paragraph header, by inserting ``, covid-19
testing,'' before ``or pregnancy-related assistance''; and
(B) by striking ``category of services described in
subsection (c)(1)(D) or'' and inserting ``categories of services
described in subsection (c)(1)(D), in vitro diagnostic products
described in subsection (c)(10) (and administration of such
products), visits described in section 1916(a)(2)(G), or''.
SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE DEVICES AS COVERED
COUNTERMEASURES.
Section 319F-3(i)(1) of the Public Health Service Act (42 U.S.C. 247d-
6d(i)(1)) is amended--
(1) in subparagraph (B), by striking ``or'' at the end;
(2) in subparagraph (C), by striking the period at the end and
inserting ``; or''; and
(3) by adding at the end the following new subparagraph:
``(D) a personal respiratory protective device that is--
``(i) approved by the National Institute for
Occupational Safety and Health under part 84 of title
42, Code of Federal Regulations (or successor
regulations);
``(ii) subject to the emergency use authorization
issued by the Secretary on March 2, 2020, or subsequent
emergency use authorizations, pursuant to section 564 of
the Federal Food, Drug, and Cosmetic Act (authorizing
emergency use of personal respiratory protective devices
during the COVID-19 outbreak); and
``(iii) used during the period beginning on January
27, 2020, and ending on October 1, 2024, in response to
the public health emergency declared on January 31,
2020, pursuant to section 319 as a result of confirmed
cases of 2019 Novel Coronavirus (2019-nCoV).''.
SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE FOR VETERANS, AND
COVERAGE FOR FEDERAL CIVILIANS.
(a) Tricare.--The Secretary of Defense may not require any copayment or
other cost sharing under chapter 55 of title 10, United States Code, for in
vitro diagnostic products described in paragraph (1) of section 6001(a) (or the
administration of such products) or visits described in paragraph (2) of such
section furnished during any portion of the emergency period defined in
paragraph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 1320b-
5(g)) beginning on or after the date of the enactment of this Act.
(b) Veterans.--The Secretary of Veterans Affairs may not require any
copayment or other cost sharing under chapter 17 of title 38, United States
Code, for in vitro diagnostic products described in paragraph (1) of section
6001(a) (or the administration of such products) or visits described in
paragraph (2) of such section furnished during any portion of the emergency
period defined in paragraph (1)(B) of section 1135(g) of the Social Security Act
(42 U.S.C. 1320b-5(g)) beginning on or after the date of the enactment of this
Act.
(c) Federal Civilians.--No copayment or other cost sharing may be required
for any individual occupying a position in the civil service (as that term is
defined in section 2101(1) of title 5, United States Code) enrolled in a health
benefits plan, including any plan under chapter 89 of title 5, United States
Code, or for any other individual currently enrolled in any plan under chapter
89 of title 5 for in vitro diagnostic products described in paragraph (1) of
section 6001(a) (or the administration of such products) or visits described in
paragraph (2) of such section furnished during any portion of the emergency
period defined in paragraph (1)(B) of section 1135(g) of the Social Security Act
(42 U.S.C. 1320b-5(g)) beginning on or after the date of the enactment of this
Act.
SEC. 6007. COVERAGE OF TESTING FOR COVID-19 AT NO COST SHARING FOR INDIANS
RECEIVING PURCHASED/REFERRED CARE.
The Secretary of Health and Human Services shall cover, without the
imposition of any cost sharing requirements, the cost of providing any COVID-19
related items and services as described in paragraph (1) of section 6001(a) (or
the administration of such products) or visits described in paragraph (2) of
such section furnished during any portion of the emergency period defined in
paragraph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 320b-
5(g)) beginning on or after the date of the enactment of this Act to Indians (as
defined in section 4 of the Indian Health Care Improvement Act (25 U.S.C. 1603))
receiving health services through the Indian Health Service, including through
an Urban Indian Organization, regardless of whether such items or services have
been authorized under the purchased/referred care system funded by the Indian
Health Service or is covered as a health service of the Indian Health Service.
SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP.
(a) In General.--Subject to subsection (b), for each calendar quarter
occurring during the period beginning on the first day of the emergency period
defined in paragraph (1)(B) of section 1135(g) of the Social Security Act (42
U.S.C. 1320b-5(g)) and ending on the last day of the calendar quarter in which
the last day of such emergency period occurs, the Federal medical assistance
percentage determined for each State, including the District of Columbia,
American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto
Rico, and the United States Virgin Islands, under section 1905(b) of the Social
Security Act (42 U.S.C. 1396d(b)) shall be increased by 6.2 percentage points.
(b) Requirement for All States.--A State described in subsection (a) may not
receive the increase described in such subsection in the Federal medical
assistance percentage for such State, with respect to a quarter, if--
(1) eligibility standards, methodologies, or procedures under the
State plan of such State under title XIX of the Social Security Act (42
U.S.C. 1396 et seq.) (including any waiver under such title or section
1115 of such Act (42 U.S.C. 1315)) are more restrictive during such
quarter than the eligibility standards, methodologies, or procedures,
respectively, under such plan (or waiver) as in effect on January 1,
2020;
(2) the amount of any premium imposed by the State pursuant to
section 1916 or 1916A of such Act (42 U.S.C. 1396o, 1396o-1) during such
quarter, with respect to an individual enrolled under such plan (or
waiver), exceeds the amount of such premium as of January 1, 2020;
(3) the State fails to provide that an individual who is enrolled
for benefits under such plan (or waiver) as of the date of enactment of
this section or enrolls for benefits under such plan (or waiver) during
the period beginning on such date of enactment and ending the last day
of the month in which the emergency period described in subsection (a)
ends shall be treated as eligible for such benefits through the end of
the month in which such emergency period ends unless the individual
requests a voluntary termination of eligibility or the individual ceases
to be a resident of the State; or
(4) the State does not provide coverage under such plan (or waiver),
without the imposition of cost sharing, during such quarter for any
testing services and treatments for COVID-19, including vaccines,
specialized equipment, and therapies.
(c) Requirement for Certain States.--Section 1905(cc) of the Social Security
Act (42 U.S.C. 1396d(cc)) is amended by striking the period at the end of the
subsection and inserting ``and section 6008 of the Families First Coronavirus
Response Act, except that in applying such treatments to the increases in the
Federal medical assistance percentage under section 6008 of the Families First
Coronavirus Response Act, the reference to `December 31, 2009' shall be deemed
to be a reference to `March 11, 2020'.''.
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES.
Section 1108(g) of the Social Security Act (42 U.S.C. 1308(g)) is amended--
(1) in paragraph (2)--
(A) in subparagraph (B)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of
fiscal years 2020 through 2021, $126,000,000;'' and
inserting ``for fiscal year 2020, $128,712,500; and'';
and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $127,937,500;'';
(B) in subparagraph (C)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of
fiscal years 2020 through 2021, $127,000,000;'' and
inserting ``for fiscal year 2020, $130,875,000; and'';
and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $129,712,500;'';
(C) in subparagraph (D)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of
fiscal years 2020 through 2021, $60,000,000; and'' and
inserting ``for fiscal year 2020, $63,100,000; and'';
and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $62,325,000; and'';
and
(D) in subparagraph (E)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of
fiscal years 2020 through 2021, $84,000,000.'' and
inserting ``for fiscal year 2020, $86,325,000; and'';
and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $85,550,000.''; and
(2) in paragraph (6)(A)--
(A) in clause (i), by striking ``$2,623,188,000'' and
inserting ``$2,716,188,000''; and
(B) in clause (ii), by striking ``$2,719,072,000'' and
inserting ``$2,809,063,000''.
SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY REGARDING MEDICARE
TELEHEALTH SERVICES FURNISHED DURING COVID-19 EMERGENCY PERIOD.
Paragraph (3)(A) of section 1135(g) of the Social Security Act (42 U.S.C.
1320b-5(g)) is amended to read as follows:
``(A) furnished to such individual, during the 3-year period
ending on the date such telehealth service was furnished, an
item or service that would be considered covered under title
XVIII if furnished to an individual entitled to benefits or
enrolled under such title; or''.
(5) Amend division G to read as follows:
DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE
SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE.
(a) In General.--In the case of an employer, there shall be allowed as a
credit against the tax imposed by section 3111(a) or 3221(a) of the Internal
Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of
the qualified sick leave wages paid by such employer with respect to such
calendar quarter.
(b) Limitations and Refundability.--
(1) Wages taken into account.--The amount of qualified sick leave
wages taken into account under subsection (a) with respect to any
individual shall not exceed $200 ($511 in the case of any day any
portion of which is paid sick time described in paragraph (1), (2), or
(3) of section 5102(a) of the Emergency Paid Sick Leave Act) for any day
(or portion thereof) for which the individual is paid qualified sick
leave wages.
(2) Overall limitation on number of days taken into account.--The
aggregate number of days taken into account under paragraph (1) for any
calendar quarter shall not exceed the excess (if any) of--
(A) 10, over
(B) the aggregate number of days so taken into account for
all preceding calendar quarters.
(3) Credit limited to certain employment taxes.--The credit allowed
by subsection (a) with respect to any calendar quarter shall not exceed
the tax imposed by section 3111(a) or 3221(a) of such Code for such
calendar quarter (reduced by any credits allowed under subsections (e)
and (f) of section 3111 of such Code for such quarter) on the wages paid
with respect to the employment of all employees of the employer.
(4) Refundability of excess credit.--
(A) In general.--If the amount of the credit under
subsection (a) exceeds the limitation of paragraph (3) for any
calendar quarter, such excess shall be treated as an overpayment
that shall be refunded under sections 6402(a) and 6413(b) of
such Code.
(B) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any amounts due to an employer
under this paragraph shall be treated in the same manner as a
refund due from a credit provision referred to in subsection
(b)(2) of such section.
(c) Qualified Sick Leave Wages.--For purposes of this section, the term
``qualified sick leave wages'' means wages (as defined in section 3121(a) of the
Internal Revenue Code of 1986) and compensation (as defined in section 3231(e)
of the Internal Revenue Code) paid by an employer which are required to be paid
by reason of the Emergency Paid Sick Leave Act.
(d) Allowance of Credit for Certain Health Plan Expenses.--
(1) In general.--The amount of the credit allowed under subsection
(a) shall be increased by so much of the employer's qualified health
plan expenses as are properly allocable to the qualified sick leave
wages for which such credit is so allowed.
(2) Qualified health plan expenses.--For purposes of this
subsection, the term ``qualified health plan expenses'' means amounts
paid or incurred by the employer to provide and maintain a group health
plan (as defined in section 5000(b)(1) of the Internal Revenue Code of
1986), but only to the extent that such amounts are excluded from the
gross income of employees by reason of section 106(a) of such Code.
(3) Allocation rules.--For purposes of this section, qualified
health plan expenses shall be allocated to qualified sick leave wages in
such manner as the Secretary of the Treasury (or the Secretary's
delegate) may prescribe. Except as otherwise provided by the Secretary,
such allocation shall be treated as properly made if made on the basis
of being pro rata among covered employees and pro rata on the basis of
periods of coverage (relative to the time periods of leave to which such
wages relate).
(e) Special Rules.--
(1) Denial of double benefit.--For purposes of chapter 1 of such
Code, the gross income of the employer, for the taxable year which
includes the last day of any calendar quarter with respect to which a
credit is allowed under this section, shall be increased by the amount
of such credit. Any wages taken into account in determining the credit
allowed under this section shall not be taken into account for purposes
of determining the credit allowed under section 45S of such Code.
(2) Election not to have section apply.--This section shall not
apply with respect to any employer for any calendar quarter if such
employer elects (at such time and in such manner as the Secretary of the
Treasury (or the Secretary's delegate) may prescribe) not to have this
section apply.
(3) Certain terms.--Any term used in this section which is also used
in chapter 21 of such Code shall have the same meaning as when used in
such chapter.
(4) Certain governmental employers.--This credit shall not apply to
the Government of the United States, the government of any State or
political subdivision thereof, or any agency or instrumentality of any
of the foregoing.
(f) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be necessary
to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance of the
purposes of the limitations under this section,
(2) regulations or other guidance to minimize compliance and record-
keeping burdens under this section,
(3) regulations or other guidance providing for waiver of penalties
for failure to deposit amounts in anticipation of the allowance of the
credit allowed under this section,
(4) regulations or other guidance for recapturing the benefit of
credits determined under this section in cases where there is a
subsequent adjustment to the credit determined under subsection (a), and
(5) regulations or other guidance to ensure that the wages taken
into account under this section conform with the paid sick time required
to be provided under the Emergency Paid Sick Leave Act.
(g) Application of Section.--This section shall apply only to wages paid
with respect to the period beginning on a date selected by the Secretary of the
Treasury (or the Secretary's delegate) which is during the 15-day period
beginning on the date of the enactment of this Act, and ending on December 31,
2020.
(h) Transfers to Federal Old-Age and Survivors Insurance Trust Fund.--There
are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust
Fund and the Federal Disability Insurance Trust Fund established under section
201 of the Social Security Act (42 U.S.C. 401) and the Social Security
Equivalent Benefit Account established under section 15A(a) of the Railroad
Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to the reduction in
revenues to the Treasury by reason of this section (without regard to this
subsection). Amounts appropriated by the preceding sentence shall be transferred
from the general fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such Trust Fund or
Account had this section not been enacted.
SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) Credit Against Self-Employment Tax.--In the case of an eligible self-
employed individual, there shall be allowed as a credit against the tax imposed
by subtitle A of the Internal Revenue Code of 1986 for any taxable year an
amount equal to the qualified sick leave equivalent amount with respect to the
individual.
(b) Eligible Self-Employed Individual.--For purposes of this section, the
term ``eligible self-employed individual'' means an individual who--
(1) regularly carries on any trade or business within the meaning of
section 1402 of such Code, and
(2) would be entitled to receive paid leave during the taxable year
pursuant to the Emergency Paid Sick Leave Act if the individual were an
employee of an employer (other than himself or herself).
(c) Qualified Sick Leave Equivalent Amount.--For purposes of this section--
(1) In general.--The term ``qualified sick leave equivalent amount''
means, with respect to any eligible self-employed individual, an amount
equal to--
(A) the number of days during the taxable year (but not more
than the applicable number of days) that the individual is
unable to perform services in any trade or business referred to
in section 1402 of such Code for a reason with respect to which
such individual would be entitled to receive sick leave as
described in subsection (b), multiplied by
(B) the lesser of--
(i) $200 ($511 in the case of any day of paid sick
time described in paragraph (1), (2), or (3) of section
5102(a) of the Emergency Paid Sick Leave Act), or
(ii) 67 percent (100 percent in the case of any day
of paid sick time described in paragraph (1), (2), or
(3) of section 5102(a) of the Emergency Paid Sick Leave
Act) of the average daily self-employment income of the
individual for the taxable year.
(2) Average daily self-employment income.--For purposes of this
subsection, the term ``average daily self-employment income'' means an
amount equal to--
(A) the net earnings from self-employment of the individual
for the taxable year, divided by
(B) 260.
(3) Applicable number of days.--For purposes of this subsection, the
term ``applicable number of days'' means, with respect to any taxable
year, the excess (if any) of 10 days over the number of days taken into
account under paragraph (1)(A) in all preceding taxable years.
(d) Special Rules.--
(1) Credit refundable.--
(A) In general.--The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such Code.
(B) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
(2) Documentation.--No credit shall be allowed under this section
unless the individual maintains such documentation as the Secretary of
the Treasury (or the Secretary's delegate) may prescribe to establish
such individual as an eligible self-employed individual.
(3) Denial of double benefit.--In the case of an individual who
receives wages (as defined in section 3121(a) of the Internal Revenue
Code of 1986) or compensation (as defined in section 3231(e) of the
Internal Revenue Code) paid by an employer which are required to be paid
by reason of the Emergency Paid Sick Leave Act, the qualified sick leave
equivalent amount otherwise determined under subsection (c) shall be
reduced (but not below zero) to the extent that the sum of the amount
described in such subsection and in section 7001(b)(1) exceeds $2,000
($5,110 in the case of any day any portion of which is paid sick time
described in paragraph (1), (2), or (3) of section 5102(a) of the
Emergency Paid Sick Leave Act).
(4) Certain terms.--Any term used in this section which is also used
in chapter 2 of the Internal Revenue Code of 1986 shall have the same
meaning as when used in such chapter.
(e) Application of Section.--Only days occurring during the period beginning
on a date selected by the Secretary of the Treasury (or the Secretary's
delegate) which is during the 15-day period beginning on the date of the
enactment of this Act, and ending on December 31, 2020, may be taken into
account under subsection (c)(1)(A).
(f) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary of the Treasury (or the Secretary's delegate) shall pay to
each possession of the United States which has a mirror code tax system
amounts equal to the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts shall be
determined by the Secretary of the Treasury (or the Secretary's
delegate) based on information provided by the government of the
respective possession.
(2) Payments to other possessions.--The Secretary of the Treasury
(or the Secretary's delegate) shall pay to each possession of the United
States which does not have a mirror code tax system amounts estimated by
the Secretary of the Treasury (or the Secretary's delegate) as being
equal to the aggregate benefits (if any) that would have been provided
to residents of such possession by reason of the provisions of this
section if a mirror code tax system had been in effect in such
possession. The preceding sentence shall not apply unless the respective
possession has a plan, which has been approved by the Secretary of the
Treasury (or the Secretary's delegate), under which such possession will
promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this section, the term
``mirror code tax system'' means, with respect to any possession of the
United States, the income tax system of such possession if the income
tax liability of the residents of such possession under such system is
determined by reference to the income tax laws of the United States as
if such possession were the United States.
(4) Treatment of payments.--For purposes of section 1324 of title
31, United States Code, the payments under this section shall be treated
in the same manner as a refund due from a credit provision referred to
in subsection (b)(2) of such section.
(g) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be necessary
to carry out the purposes of this section, including--
(1) regulations or other guidance to effectuate the purposes of this
Act, and
(2) regulations or other guidance to minimize compliance and record-
keeping burdens under this section.
SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY LEAVE.
(a) In General.--In the case of an employer, there shall be allowed as a
credit against the tax imposed by section 3111(a) or 3221(a) of the Internal
Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of
the qualified family leave wages paid by such employer with respect to such
calendar quarter.
(b) Limitations and Refundability.--
(1) Wages taken into account.--The amount of qualified family leave
wages taken into account under subsection (a) with respect to any
individual shall not exceed--
(A) for any day (or portion thereof) for which the
individual is paid qualified family leave wages, $200, and
(B) in the aggregate with respect to all calendar quarters,
$10,000.
(2) Credit limited to certain employment taxes.--The credit allowed
by subsection (a) with respect to any calendar quarter shall not exceed
the tax imposed by section 3111(a) or 3221(a) of such Code for such
calendar quarter (reduced by any credits allowed under subsections (e)
and (f) of section 3111 of such Code, and section 7001 of this Act, for
such quarter) on the wages paid with respect to the employment of all
employees of the employer.
(3) Refundability of excess credit.--If the amount of the credit
under subsection (a) exceeds the limitation of paragraph (2) for any
calendar quarter, such excess shall be treated as an overpayment that
shall be refunded under sections 6402(a) and 6413(b) of such Code.
(c) Qualified Family Leave Wages.--For purposes of this section, the term
``qualified family leave wages'' means wages (as defined in section 3121(a) of
such Code) and compensation (as defined in section 3231(e) of the Internal
Revenue Code) paid by an employer which are required to be paid by reason of the
Emergency Family and Medical Leave Expansion Act (including the amendments made
by such Act).
(d) Allowance of Credit for Certain Health Plan Expenses.--
(1) In general.--The amount of the credit allowed under subsection
(a) shall be increased by so much of the employer's qualified health
plan expenses as are properly allocable to the qualified family leave
wages for which such credit is so allowed.
(2) Qualified health plan expenses.--For purposes of this
subsection, the term ``qualified health plan expenses'' means amounts
paid or incurred by the employer to provide and maintain a group health
plan (as defined in section 5000(b)(1) of the Internal Revenue Code of
1986), but only to the extent that such amounts are excluded from the
gross income of employees by reason of section 106(a) of such Code.
(3) Allocation rules.--For purposes of this section, qualified
health plan expenses shall be allocated to qualified family leave wages
in such manner as the Secretary of the Treasury (or the Secretary's
delegate) may prescribe. Except as otherwise provided by the Secretary,
such allocation shall be treated as properly made if made on the basis
of being pro rata among covered employees and pro rata on the basis of
periods of coverage (relative to the time periods of leave to which such
wages relate).
(e) Special Rules.--
(1) Denial of double benefit.--For purposes of chapter 1 of such
Code, the gross income of the employer, for the taxable year which
includes the last day of any calendar quarter with respect to which a
credit is allowed under this section, shall be increased by the amount
of such credit. Any wages taken into account in determining the credit
allowed under this section shall not be taken into account for purposes
of determining the credit allowed under section 45S of such Code.
(2) Election not to have section apply.--This section shall not
apply with respect to any employer for any calendar quarter if such
employer elects (at such time and in such manner as the Secretary of the
Treasury (or the Secretary's delegate) may prescribe) not to have this
section apply.
(3) Certain terms.--Any term used in this section which is also used
in chapter 21 of such Code shall have the same meaning as when used in
such chapter.
(4) Certain governmental employers.--This credit shall not apply to
the Government of the United States, the government of any State or
political subdivision thereof, or any agency or instrumentality of any
of the foregoing.
(f) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be necessary
to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance of the
purposes of the limitations under this section,
(2) regulations or other guidance to minimize compliance and record-
keeping burdens under this section,
(3) regulations or other guidance providing for waiver of penalties
for failure to deposit amounts in anticipation of the allowance of the
credit allowed under this section,
(4) regulations or other guidance for recapturing the benefit of
credits determined under this section in cases where there is a
subsequent adjustment to the credit determined under subsection (a), and
(5) regulations or other guidance to ensure that the wages taken
into account under this section conform with the paid leave required to
be provided under the Emergency Family and Medical Leave Expansion Act
(including the amendments made by such Act).
(g) Application of Section.--This section shall apply only to wages paid
with respect to the period beginning on a date selected by the Secretary of the
Treasury (or the Secretary's delegate) which is during the 15-day period
beginning on the date of the enactment of this Act, and ending on December 31,
2020.
(h) Transfers to Federal Old-Age and Survivors Insurance Trust Fund.--There
are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust
Fund and the Federal Disability Insurance Trust Fund established under section
201 of the Social Security Act (42 U.S.C. 401) and the Social Security
Equivalent Benefit Account established under section 15A(a) of the Railroad
Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to the reduction in
revenues to the Treasury by reason of this section (without regard to this
subsection). Amounts appropriated by the preceding sentence shall be transferred
from the general fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such Trust Fund or
Account had this section not been enacted.
SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) Credit Against Self-Employment Tax.--In the case of an eligible self-
employed individual, there shall be allowed as a credit against the tax imposed
by subtitle A of the Internal Revenue Code of 1986 for any taxable year an
amount equal to 100 percent of the qualified family leave equivalent amount with
respect to the individual.
(b) Eligible Self-Employed Individual.--For purposes of this section, the
term ``eligible self-employed individual'' means an individual who--
(1) regularly carries on any trade or business within the meaning of
section 1402 of such Code, and
(2) would be entitled to receive paid leave during the taxable year
pursuant to the Emergency Family and Medical Leave Expansion Act if the
individual were an employee of an employer (other than himself or
herself).
(c) Qualified Family Leave Equivalent Amount.--For purposes of this
section--
(1) In general.--The term ``qualified family leave equivalent
amount'' means, with respect to any eligible self-employed individual,
an amount equal to the product of--
(A) the number of days (not to exceed 50) during the taxable
year that the individual is unable to perform services in any
trade or business referred to in section 1402 of such Code for a
reason with respect to which such individual would be entitled
to receive paid leave as described in subsection (b), multiplied
by
(B) the lesser of--
(i) 67 percent of the average daily self-employment
income of the individual for the taxable year, or
(ii) $200.
(2) Average daily self-employment income.--For purposes of this
subsection, the term ``average daily self-employment income'' means an
amount equal to--
(A) the net earnings from self-employment income of the
individual for the taxable year, divided by
(B) 260.
(d) Special Rules.--
(1) Credit refundable.--
(A) In general.--The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such Code.
(B) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
(2) Documentation.--No credit shall be allowed under this section
unless the individual maintains such documentation as the Secretary of
the Treasury (or the Secretary's delegate) may prescribe to establish
such individual as an eligible self-employed individual.
(3) Denial of double benefit.--In the case of an individual who
receives wages (as defined in section 3121(a) of the Internal Revenue
Code of 1986) or compensation (as defined in section 3231(e) of the
Internal Revenue Code) paid by an employer which are required to be paid
by reason of the Emergency Family and Medical Leave Expansion Act, the
qualified family leave equivalent amount otherwise described in
subsection (c) shall be reduced (but not below zero) to the extent that
the sum of the amount described in such subsection and in section
7003(b)(1) exceeds $10,000.
(4) Certain terms.--Any term used in this section which is also used
in chapter 2 of the Internal Revenue Code of 1986 shall have the same
meaning as when used in such chapter.
(5) References to emergency family and medical leave expansion
act.--Any reference in this section to the Emergency Family and Medical
Leave Expansion Act shall be treated as including a reference to the
amendments made by such Act.
(e) Application of Section.--Only days occurring during the period beginning
on a date selected by the Secretary of the Treasury (or the Secretary's
delegate) which is during the 15-day period beginning on the date of the
enactment of this Act, and ending on December 31, 2020, may be taken into
account under subsection (c)(1)(A).
(f) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary of the Treasury (or the Secretary's delegate) shall pay to
each possession of the United States which has a mirror code tax system
amounts equal to the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts shall be
determined by the Secretary of the Treasury (or the Secretary's
delegate) based on information provided by the government of the
respective possession.
(2) Payments to other possessions.--The Secretary of the Treasury
(or the Secretary's delegate) shall pay to each possession of the United
States which does not have a mirror code tax system amounts estimated by
the Secretary of the Treasury (or the Secretary's delegate) as being
equal to the aggregate benefits (if any) that would have been provided
to residents of such possession by reason of the provisions of this
section if a mirror code tax system had been in effect in such
possession. The preceding sentence shall not apply unless the respective
possession has a plan, which has been approved by the Secretary of the
Treasury (or the Secretary's delegate), under which such possession will
promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this section, the term
``mirror code tax system'' means, with respect to any possession of the
United States, the income tax system of such possession if the income
tax liability of the residents of such possession under such system is
determined by reference to the income tax laws of the United States as
if such possession were the United States.
(4) Treatment of payments.--For purposes of section 1324 of title
31, United States Code, the payments under this section shall be treated
in the same manner as a refund due from a credit provision referred to
in subsection (b)(2) of such section.
(e) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be necessary
to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance of the
purposes of this Act, and
(2) regulations or other guidance to minimize compliance and record-
keeping burdens under this section.
SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
(a) In General.--Any wages required to be paid by reason of the Emergency
Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act
shall not be considered wages for purposes of section 3111(a) of the Internal
Revenue Code of 1986 or compensation for purposes of section 3221(a) of such
Code.
(b) Allowance of Credit for Hospital Insurance Taxes.--
(1) In general.--The credit allowed by section 7001 and the credit
allowed by section 7003 shall each be increased by the amount of the tax
imposed by section 3111(b) of the Internal Revenue Code of 1986 on
qualified sick leave wages, or qualified family leave wages, for which
credit is allowed under such section 7001 or 7003 (respectively).
(2) Denial of double benefit.--For denial of double benefit with
respect to the credit increase under paragraph (1), see sections
7001(e)(1) and 7003(e)(1).
(c) Transfers to Federal Old-Age and Survivors Insurance Trust Fund.--There
are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust
Fund and the Federal Disability Insurance Trust Fund established under section
201 of the Social Security Act (42 U.S.C. 401) and the Social Security
Equivalent Benefit Account established under section 15A(a) of the Railroad
Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to the reduction in
revenues to the Treasury by reason of this section (without regard to this
subsection). Amounts appropriated by the preceding sentence shall be transferred
from the general fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such Trust Fund or
Account had this section not been enacted.
Attest:
Clerk.
Introduced in House
Introduced in House
Referred to the Committee on Appropriations, and in addition to the Committee on House Administration, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Appropriations, and in addition to the Committee on House Administration, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Without objection, the Chair laid before the House H. Res. 904.
RESERVATION OF OBJECTION - Mr. Gohmert reserved the right to object. Subsequently, his reservation was withdrawn.
Considered by unanimous consent. (consideration: CR H1698-1707)
Passed/agreed to in House: On agreeing to the resolution Agreed to without objection.
On agreeing to the resolution Agreed to without objection. (text: CR H1698-1707)
Motion to reconsider laid on the table Agreed to without objection.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line