Congress Passes Coronavirus Stimulus Bill

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3548 Introduced in Senate (IS)]

<DOC>






116th CONGRESS
  2d Session
                                S. 3548

     To provide emergency assistance and health care response for 
individuals, families, and businesses affected by the 2020 coronavirus 
                               pandemic.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 19, 2020

Mr. McConnell (for himself, Mr. Alexander, Mr. Crapo, Mr. Grassley, Mr. 
Rubio, Mr. Shelby, and Mr. Wicker) introduced the following bill; which 
        was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
     To provide emergency assistance and health care response for 
individuals, families, and businesses affected by the 2020 coronavirus 
                               pandemic.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Coronavirus Aid, Relief, and 
Economic Security Act'' or the ``CARES Act''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
             DIVISION A--SMALL BUSINESS INTERRUPTION LOANS

Sec. 1101. Definitions.
Sec. 1102. 7(a) loan program.
Sec. 1103. Entrepreneurial development.
Sec. 1104. Waiver of matching funds requirement under the women's 
                            business center program.
Sec. 1105. Loan forgiveness.
Sec. 1106. Direct appropriations.
Sec. 1107. Minority business development agency.
Sec. 1108. Waiver of prepayment penalty.
Sec. 1109. United States Treasury Program Management Authority.
      DIVISION B--RELIEF FOR INDIVIDUALS, FAMILIES, AND BUSINESSES

            TITLE I--REBATES AND OTHER INDIVIDUAL PROVISIONS

Sec. 2101. 2020 recovery rebates for individuals.
Sec. 2102. Delay of certain deadlines.
Sec. 2103. Special rules for use of retirement funds.
Sec. 2104. Allowance of partial above the line deduction for charitable 
                            contributions.
Sec. 2105. Modification of limitations on charitable contributions 
                            during 2020.
                     TITLE II--BUSINESS PROVISIONS

Sec. 2201. Delay of estimated tax payments for corporations.
Sec. 2202. Delay of payment of employer payroll taxes.
Sec. 2203. Modifications for net operating losses.
Sec. 2204. Modification of limitation on losses for taxpayers other 
                            than corporations.
Sec. 2205. Modification of credit for prior year minimum tax liability 
                            of corporations.
Sec. 2206. Modification of limitation on business interest.
Sec. 2207. Technical amendments regarding qualified improvement 
                            property.
Sec. 2208. Installments not to prevent credit or refund of overpayments 
                            or increase estimated taxes.
Sec. 2209. Restoration of limitation on downward attribution of stock 
                            ownership in applying constructive 
                            ownership rules.
  DIVISION C--ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED 
                             STATES ECONOMY

                    TITLE I--ECONOMIC STABILIZATION

Sec. 3101. Short title.
Sec. 3102. Emergency relief through loans and loan guarantees.
Sec. 3103. Limitation on certain employee compensation.
Sec. 3104. Continuation of certain air service.
Sec. 3105. Reports.
Sec. 3106. Coordination with Secretary of Transportation.
Sec. 3107. Definitions.
Sec. 3108. Rule of construction.
                    TITLE II--AVIATION EXCISE TAXES

Sec. 3201. Suspension of certain aviation excise taxes.
                    DIVISION D--HEALTH CARE RESPONSE

                       TITLE I--HEALTH PROVISIONS

                Subtitle A--Addressing Supply Shortages

        PART I--Moving the Strategic National Stockpile to ASPR

Sec. 4101. Moving the strategic national stockpile to ASPR.
                   PART II--Medical Product Supplies

Sec. 4111. National Academies report on America's medical product 
                            supply chain security.
Sec. 4112. Requiring the strategic national stockpile to include 
                            certain types of medical supplies.
Sec. 4113. Treatment of respiratory protective devices as covered 
                            countermeasures.
             PART III--Mitigating Emergency Drug Shortages

Sec. 4121. Prioritize reviews of drug applications; incentives.
Sec. 4122. Additional manufacturer reporting requirements in response 
                            to drug shortages.
Sec. 4123. GAO report on intra-agency coordination.
Sec. 4124. Report.
Sec. 4125. Safe harbor provision.
         PART IV--Preventing Essential Medical Device Shortages

Sec. 4131. Discontinuance or interruption in the production of medical 
                            devices.
Sec. 4132. GAO report on intra-agency coordination.
          PART V--Emergency Use of Laboratory Developed Tests

Sec. 4141. Emergency use of laboratory developed tests.
        Subtitle B--Access to Health Care for COVID-19 Patients

          PART I--Coverage of Testing and Preventive Services

Sec. 4201. Coverage of diagnostic testing for COVID-19.
Sec. 4202. Pricing of diagnostic testing.
Sec. 4203. Rapid coverage of preventive services and vaccines for 
                            coronavirus.
               PART II--Support for Health Care Providers

Sec. 4211. Supplemental awards for health centers.
Sec. 4212. Allowing permanent direct hire of NDMS health care 
                            professionals.
Sec. 4213. Telehealth network and telehealth resource centers grant 
                            programs.
Sec. 4214. Rural health care services outreach, rural health network 
                            development, and small health care provider 
                            quality improvement grant programs.
Sec. 4215. United States Public Health Service Modernization.
Sec. 4216. Limitation on liability for volunteer health care 
                            professionals during covid-19 emergency 
                            response.
                   PART III--Miscellaneous Provisions

Sec. 4221. Confidentiality and disclosure of records relating to 
                            substance use disorder.
Sec. 4222. Nutrition services.
Sec. 4223. Guidance on protected health information.
Sec. 4224. Reauthorization of healthy start program.
                         Subtitle C--Innovation

Sec. 4301. Removing the cap on OTA.
Sec. 4302. Extending the priority review program for agents that 
                            present national security threats.
Sec. 4303. Priority zoonotic animal drugs.
                     Subtitle D--Finance Committee

Sec. 4401. Exemption for telehealth services.
Sec. 4402. Inclusion of certain over-the-counter medical products as 
                            qualified medical expenses.
Sec. 4403. Treatment of direct primary care service arrangements.
Sec. 4404. Increasing Medicare telehealth flexibilities during 
                            emergency period.
Sec. 4405. Enhancing Medicare telehealth services for Federally 
                            qualified health centers and rural health 
                            clinics during emergency period.
Sec. 4406. Temporary waiver of requirement for face-to-face visits 
                            between home dialysis patients and 
                            physicians.
Sec. 4407. Improving care planning for Medicare home health services.
Sec. 4408. Adjustment of sequestration.
Sec. 4409. Medicare hospital inpatient prospective payment system add-
                            on payment for covid-19 patients during 
                            emergency period.
Sec. 4410. Revising payment rates for durable medical equipment under 
                            the Medicare program through duration of 
                            emergency period.
Sec. 4411. Providing home and community-based services in acute care 
                            hospitals.
Sec. 4412. Treatment of technology-enabled collaborative learning and 
                            capacity building models as medical 
                            assistance.
Sec. 4413. Encouraging the development and use of DISARM antimicrobial 
                            drugs.
Sec. 4414. Novel medical products.
                     TITLE II--EDUCATION PROVISIONS

Sec. 4501. Short title.
Sec. 4502. Definitions.
Sec. 4503. Campus-based aid waivers.
Sec. 4504. Use of supplemental educational opportunity grants for 
                            emergency aid.
Sec. 4505. Federal work-study during a qualifying emergency.
Sec. 4506. Adjustment of subsidized loan usage limits.
Sec. 4507. Exclusion from Federal Pell Grant duration limit.
Sec. 4508. Institutional refunds and Federal student loan flexibility.
Sec. 4509. Satisfactory progress.
Sec. 4510. Continuing education at affected foreign institutions.
Sec. 4511. National emergency educational waivers.
Sec. 4512. HBCU Capital financing.
Sec. 4513. Temporary relief for federal student loan borrowers.
Sec. 4514. Provisions related to the Corporation for National and 
                            Community Service.
Sec. 4515. Workforce response activities.
Sec. 4516. Technical amendments.
                      TITLE III--LABOR PROVISIONS

Sec. 4601. Limitation on paid leave.
Sec. 4602. Emergency Paid Sick Leave Act Limitation.
Sec. 4603. Regulatory Authorities under the Emergency Paid Sick Leave 
                            Act.
Sec. 4604. Unemployment insurance.
Sec. 4605. OMB Waiver of Paid Family and Paid Sick Leave.
Sec. 4606. Paid leave for rehired employees.
Sec. 4607. Advance refunding of credits.
DIVISION E--TEMPORARY PERMIT USE TO GUARANTEE MONEY MARKET MUTUAL FUNDS

Sec. 5001. Non-applicability of restrictions on ESF during national 
                            emergency.
                    DIVISION F--BUDGETARY PROVISIONS

Sec. 6001. Emergency designation.

             DIVISION A--SMALL BUSINESS INTERRUPTION LOANS

SEC. 1101. DEFINITIONS.

    In this division--
            (1) the terms ``Administration'' and ``Administrator'' mean 
        the Small Business Administration and the Administrator 
        thereof; and
            (2) the term ``small business concern'' has the meaning 
        given the term in section 3 of the Small Business Act (15 
        U.S.C. 632).

SEC. 1102. 7(A) LOAN PROGRAM.

    (a) Definition of Covered Period.--In this section, the term 
``covered period'' means the period beginning on March 1, 2020 and 
ending on December 31, 2020.
    (b) Increased Eligibility for Certain Small Businesses and 
Organizations.--
            (1) In general.--During the covered period, any business 
        concern, private nonprofit organization, or public nonprofit 
        organization which employs not more than 500 employees shall be 
        eligible to receive a loan made under section 7(a) of the Small 
        Business Act (15 U.S.C. 636(a)), in addition to small business 
        concerns.
            (2) Exclusion of nonprofits receiving medicaid 
        expenditures.--Paragraph (1) shall not apply to a nonprofit 
        entity eligible for payment for items or services furnished 
        under a State plan under title XIX of the Social Security Act 
        (42 U.S.C. 1396 et seq.) or under a waiver of such plan.
    (c) Maximum Loan Amount.--During the covered period, with respect 
to any loan guaranteed under section 7(a) of the Small Business Act (15 
U.S.C. 636(a)) for which an application is approved or pending approval 
on or after the date of enactment of this Act, the maximum loan amount 
shall be the lesser of--
            (1) the product obtained by multiplying--
                    (A) the average total monthly payments by the 
                applicant for payroll, mortgage payments, rent 
                payments, and payments on any other debt obligations 
                incurred during the 1 year period before the date on 
                which the loan is made, except that, in the case of an 
                applicant that is seasonal employer, as determined by 
                the Administrator, the average total monthly payments 
                for payroll shall be for the period beginning March 1, 
                2019 and ending June 30, 2019; by
                    (B) 4; or
            (2) $10,000,000.
    (d) Allowable Uses of Program Loans.--
            (1) In general.--During the covered period, a recipient of 
        a loan made under section 7(a) of the Small Business Act (15 
        U.S.C. 636(a)) (including a recipient of assistance under the 
        Community Advantage Pilot Program of the Administration) may, 
        in addition to the allowable uses of such a loan, use the 
        proceeds of the loan for--
                    (A) payroll support, including paid sick, medical, 
                or family leave, and costs related to the continuation 
                of group health care benefits during those periods of 
                leave;
                    (B) employee salaries;
                    (C) mortgage payments;
                    (D) rent (including rent under a lease agreement);
                    (E) utilities; and
                    (F) any other debt obligations that were incurred 
                before the covered period.
            (2) Delegated authority.--
                    (A) In general.--For purposes of making loans for 
                the purposes described in paragraph (1), a lender under 
                section 7(a) of the Small Business Act (15 U.S.C. 
                636(a)) shall be considered to have delegated authority 
                to make and approve loans under such section 7(a) based 
                on an evaluation of the eligibility of the borrower.
                    (B) Considerations.--In evaluating the eligibility 
                of a borrower for a loan under section 7(a) of the 
                Small Business Act (15 U.S.C. 636(a)) with the terms 
                described in this subsection and subsection (c), a 
                lender shall only consider whether the borrower--
                            (i) was in operation on March 1, 2020; and
                            (ii) had employees for whom the borrower 
                        paid salaries and payroll taxes.
            (3) Limitation.--A borrower that receives assistance under 
        section 7(b)(2) of the Small Business Act (15 U.S.C. 636(b)(2)) 
        related to COVID-19 for purposes of paying payroll and 
        providing payroll support shall not be eligible for a loan 
        described in paragraph (1) for the same purpose.
    (e) Fee Waiver for 7(a) Loans.--During the covered period, with 
respect to each loan guaranteed under section 7(a) of the Small 
Business Act (15 U.S.C. 636(a))--
            (1) in lieu of the fee otherwise applicable under section 
        7(a)(23)(A) of the Small Business Act (15 U.S.C. 
        636(a)(23)(A)), the Administrator shall collect no fee or 
        reduce fees to the maximum extent possible; and
            (2) for which the application is approved on or after the 
        date of enactment of this Act, the Administrator shall, in lieu 
        of the fee otherwise applicable under section 7(a)(18)(A) of 
        the Small Business Act (15 U.S.C. 636(a)(18)(A)), collect no 
        fee or reduce fees to the maximum extent possible.
    (f) Guarantee Amount for 7(a) Loans.--
            (1) In general.--Section 7(a)(2)(A) of the Small Business 
        Act (15 U.S.C. 636(a)(2)(A)) is amended by striking ``equal 
        to--'' and all that follows through the end of the subparagraph 
        and inserting ``equal to 100 percent of the balance of the 
        financing outstanding at the time of disbursement of the 
        loan.''.
            (2) Prospective repeal.--Effective on January 1, 2021, 
        section 7(a)(2)(A) of the Small Business Act (15 U.S.C. 
        636(a)(2)(A)) is amended by striking ``equal to 100 percent of 
        the balance of financing outstanding at the time of 
        disbursement of the loan'' and inserting ``equal to--
                            ``(i) 75 percent of the balance of the 
                        financing outstanding at the time of 
                        disbursement of the loan, if such balance 
                        exceeds $150,000; or
                            ``(ii) 85 percent of the balance of the 
                        financing outstanding at the time of 
                        disbursement of the loan, if such balance is 
                        less than or equal to $150,000.''.
    (g) Deferment of 7(a) Loans.--
            (1) Definitions .--
                    (A) Eligible borrower.--The term ``eligible 
                borrower'' means--
                            (i) a small business concern; or
                            (ii) an organization made eligible by 
                        subsection (b) of this section for a loan under 
                        section 7(a) of the Small Business Act (15 
                        U.S.C. 636(a)).
                    (B) Impacted borrower.--
                            (i) In general.--In this subsection, the 
                        term ``impacted borrower'' means an eligible 
                        borrower that--
                                    (I) is in operation on March 1, 
                                2020; and
                                    (II) has an application for a loan 
                                made under section 7(a) of the Small 
                                Business Act (15 U.S.C. 636(a)) that is 
                                approved or pending approval on or 
                                after the date of enactment of this 
                                Act.
                            (ii) Presumption.--For purposes of this 
                        subsection, an impacted borrower is presumed to 
                        have been adversely impacted by COVID-19.
            (2) Deferral.--During the covered period, the Administrator 
        shall--
                    (A) consider each eligible borrower that applies 
                for a loan under section 7(a) of the Small Business Act 
                (15 U.S.C. 636(a)) to be an impacted borrower; and
                    (B) require lenders under such section 7(a) to 
                provide complete payment deferment relief for impacted 
                borrowers with loans guaranteed under such section 7(a) 
                for a period of not more than 1 year.
            (3) Secondary market.--During the covered period, with 
        respect to a loan made under 7(a) of the Small Business Act (15 
        U.S.C. 636(a)) that is sold on the secondary market, if an 
        investor declines to approve a deferral requested by a lender 
        under paragraph (2), the Administrator shall exercise the 
        authority to purchase the loan so that the impacted borrower 
        may receive a deferral for a period of not more than 1 year.
            (4) Guidance.--Not later than 30 days after the date of 
        enactment of this Act, the Administrator shall provide guidance 
        to lenders under section 7(a) of the Small Business Act (15 
        U.S.C. 636(a)) on the deferment process described in this 
        subsection.
    (h) Commitments for 7(a) Loans.--During the covered period--
            (1) there shall be no limitation on the commitments for 
        general business loans authorized under section 7(a) of the 
        Small Business Act (15 U.S.C. 636(a)); and
            (2) the amount authorized for commitments for such loans 
        under the heading ``business loans program account'' under the 
        heading ``Small Business Administration'' under title V of the 
        Consolidated Appropriations Act, 2020 (Public Law 116-93; 133 
        Stat. 2475) shall not apply.
    (i) Express Loans.--
            (1) In general.--Section 7(a)(31)(D) of the Small Business 
        Act (15 U.S.C. 636(a)(31)(D)) is amended by striking 
        ``$350,000'' and inserting ``$1,000,000''.
            (2) Prospective repeal.--Effective on January 1, 2021, 
        section 7(a)(31)(D) of the Small Business Act (15 U.S.C. 
        636(a)(31)(D)) is amended by striking ``$1,000,000'' and 
        inserting ``$350,000''.

SEC. 1103. ENTREPRENEURIAL DEVELOPMENT.

    (a) Definitions.--In this section--
            (1) the term ``covered small business concern'' means a 
        small business concern that is located in an area that is 
        substantially affected by the COVID-19;
            (2) the term ``resource partner'' means--
                    (A) a small business development center; and
                    (B) a women's business center;
            (3) the term ``small business development center'' has the 
        meaning given the term in section 3 of the Small Business Act 
        (15 U.S.C. 632);
            (4) the term ``substantially affected by COVID-19'' means, 
        with respect to a covered small business concern, that the 
        covered small business concern has experienced--
                    (A) supply chain disruptions, including changes 
                in--
                            (i) quantity and lead time, including the 
                        number of shipments of components and delays in 
                        shipments;
                            (ii) quality, including shortages in supply 
                        for quality control reasons; and
                            (iii) technology, including a compromised 
                        payment network;
                    (B) staffing challenges;
                    (C) a decrease in sales or customers; or
                    (D) shuttered businesses; and
            (5) the term ``women's business center'' means a women's 
        business center described in section 29 of the Small Business 
        Act (15 U.S.C. 656).
    (b) Education, Training, and Advising Grants.--
            (1) In general.--The Administration may provide financial 
        assistance in the form of grants to resource partners to 
        provide education, training, and advising to covered small 
        business concerns.
            (2) Use of funds.--Grants under this subsection shall be 
        used for the education, training, and advising of covered small 
        business concerns and their employees on--
                    (A) accessing and applying for resources provided 
                by the Administration and other Federal resources 
                relating to access to capital and business resiliency;
                    (B) the hazards and prevention of the transmission 
                and communication of COVID-19 and other communicable 
                diseases;
                    (C) the potential effects of COVID-19 on the supply 
                chains, distribution, and sale of products of covered 
                small business concerns and the mitigation of those 
                effects;
                    (D) the management and practice of telework to 
                reduce possible transmission of COVID-19;
                    (E) the management and practice of remote customer 
                service by electronic or other means;
                    (F) the risks of and mitigation of cyber threats in 
                remote customer service or telework practices;
                    (G) the mitigation of the effects of reduced travel 
                or outside activities on covered small business 
                concerns during COVID-19 or similar occurrences; and
                    (H) any other relevant business practices necessary 
                to mitigate the economic effects of COVID-19 or similar 
                occurrences.
            (3) Grant determination.--
                    (A) Small business development centers.--The 
                Administration shall award 80 percent of funds 
                authorized to carry out this subsection to small 
                business development centers, which shall be awarded 
                pursuant to a formula jointly developed, negotiated, 
                and agreed upon, with full participation of both 
                parties, between the association formed under section 
                21(a)(3)(A) of the Small Business Act (15 U.S.C. 
                648(a)(3)(A)) and the Administration.
                    (B) Women's business centers.--The Administration 
                shall award 20 percent of funds authorized to carry out 
                this subsection to women's business centers, which 
                shall be awarded pursuant to a process established by 
                the Administration in consultation with recipients of 
                assistance.
                    (C) No matching funds required.--Matching funds 
                shall not be required for any grant under this 
                subsection.
            (4) Goals and metrics.--
                    (A) In general.--Goals and metrics for the funds 
                made available under this subsection shall be jointly 
                developed, negotiated, and agreed upon, with full 
                participation of both parties, between the resource 
                partners and the Administrator, which shall--
                            (i) take into consideration the extent of 
                        the circumstances relating to the spread of 
                        COVID-19, or similar occurrences, that affect 
                        covered small business concerns located in the 
                        areas covered by the resource partner, 
                        particularly in rural areas or economically 
                        distressed areas;
                            (ii) generally follow the use of funds 
                        outlined in paragraph (2), but shall not 
                        restrict the activities of resource partners in 
                        responding to unique situations; and
                            (iii) encourage resource partners to 
                        develop and provide services to covered small 
                        business concerns.
                    (B) Public availability.--The Administrator shall 
                make publicly available the methodology by which the 
                Administrator and resource partners jointly develop the 
                metrics and goals described in subparagraph (A).
    (c) Resource Partner Association Grants.--
            (1) In general.--The Administrator may provide grants to an 
        association or associations representing resource partners to 
        establish a centralized hub for COVID-19 information, which 
        shall include--
                    (A) an online platform that consolidates resources 
                and information available across multiple Federal 
                agencies for small business concerns related to COVID-
                19; and
                    (B) a training program to educate resource partner 
                counselors on the resources and information described 
                in subparagraph (A).
            (2) Goals and metrics.--Goals and metrics for the funds 
        made available under this subsection shall be jointly 
        developed, negotiated, and agreed upon, with full participation 
        of both parties, between the association or associations 
        receiving a grant under this subsection and the Administrator.
    (d) Report.--Not later than 6 months after the date of enactment of 
this Act, and annually thereafter, the Administrator shall submit to 
the Committee on Small Business and Entrepreneurship of the Senate and 
the Committee on Small Business of the House of Representatives a 
report--
            (1) that describes, with respect to the initial year 
        covered by the report--
                    (A) the programs and services developed and 
                provided by the Administration and resource partners 
                under subsection (b);
                    (B) the initial efforts to provide those services 
                under subsection (b); and
                    (C) the online platform and training developed and 
                provided by the Administration and the association or 
                associations under subsection (c); and
            (2) that describes, with respect to the subsequent years 
        covered by the report--
                    (A) with respect to the grant program under 
                subsection (b)--
                            (i) the efforts of the Administrator and 
                        resource partners to develop services to assist 
                        covered small business concerns;
                            (ii) the challenges faced by owners of 
                        covered small business concerns in accessing 
                        services provided by the Administration and 
                        resource partners;
                            (iii) the number of unique covered small 
                        business concerns that were served by the 
                        Administration and resource partners; and
                            (iv) other relevant outcome performance 
                        data with respect to covered small business 
                        concerns, including the number of employees 
                        affected, the effect on sales, the disruptions 
                        of supply chains, and the efforts made by the 
                        Administration and resource partners to 
                        mitigate these effects; and
                    (B) with respect to the grant program under 
                subsection (c)--
                            (i) the efforts of the Administrator and 
                        the association or associations to develop and 
                        evolve an online resource for small business 
                        concerns; and
                            (ii) the efforts of the Administrator and 
                        the association or associations to develop a 
                        training program for resource partner 
                        counselors, including the number of counselors 
                        trained.

SEC. 1104. WAIVER OF MATCHING FUNDS REQUIREMENT UNDER THE WOMEN'S 
              BUSINESS CENTER PROGRAM.

    During the 3-month period beginning on the date of enactment of 
this Act, the requirement relating to obtaining cash contributions from 
non-Federal sources under section 29(c)(1) of the Small Business Act 
(15 U.S.C. 656(c)(1)) is waived for any recipient of assistance under 
such section 29.

SEC. 1105. LOAN FORGIVENESS.

    (a) Definitions.--In this section--
            (1) the term ``covered 7(a) loan'' means a loan guaranteed 
        under section 7(a) of the Small Business Act (15 U.S.C. 636(a)) 
        that is made during the covered period;
            (2) the term ``covered period'' means the period beginning 
        on March 1, 2020 and ending on June 30, 2020;
            (3) the term ``eligible recipient'' means the recipient of 
        a covered 7(a) loan; and
            (4) the term ``payroll costs'' shall not include--
                    (A) the compensation of an individual employee in 
                excess of $33,333 during the covered period;
                    (B) qualified sick leave wages for which a credit 
                is allowed under section 7001 of the Families First 
                Coronavirus Response Act; or
                    (C) qualified family leave wages for which a credit 
                is allowed under section 7003 of the Families First 
                Coronavirus Response Act.
    (b) Forgiveness.--An eligible recipient shall be eligible for 
forgiveness of indebtedness on a covered 7(a) loan in an amount equal 
to the cost of maintaining payroll continuity during the covered 
period.
    (c) Treatment of Amounts Forgiven.--
            (1) In general.--Amounts which have been forgiven under 
        this section shall be considered canceled indebtedness by 
        lenders authorized under section 7(a) of the Small Business Act 
        (15 U.S.C. 636(a)).
            (2) For purposes of redemption of guarantees.--For purposes 
        of the redemption of a guarantee by the lender for a covered 
        7(a) loan, amounts which are forgiven under this section shall 
        be treated as a default, in accordance with the procedures that 
        are otherwise applicable to a default on a loan guaranteed 
        under section 7(a) of the Small Business Act (15 U.S.C. 
        636(a)).
    (d) Limits on Amount of Forgiveness.--
            (1) In general.--The amount of loan forgiveness under this 
        section for an eligible recipient shall not exceed the sum of--
                    (A) the total payroll costs incurred by the 
                eligible recipient during the covered period; and
                    (B) the amount of payments made during the covered 
                period on debt obligations that were incurred before 
                the covered period.
            (2) Reduction based on reduction in number of employees.--
                    (A) In general.--The amount of loan forgiveness 
                under this section shall be reduced by the percentage 
                equal to the difference obtained by subtracting--
                            (i) the quotient obtained by dividing--
                                    (I) the average number of full-time 
                                equivalent employees per month employed 
                                by the eligible recipient during the 
                                covered period; by
                                    (II)(aa) the average number of full 
                                time equivalent employees per month 
                                employed by the eligible recipient 
                                during the period beginning on March 1, 
                                2019 and ending on June 30, 2019; or
                                    (bb) in the case of an eligible 
                                recipient that is seasonal employer, as 
                                determined by the Administrator, the 
                                average number of full-time equivalent 
                                employees per month employed by the 
                                eligible recipient during the period 
                                beginning on March 1, 2019 and ending 
                                on June 30, 2019; from
                            (ii) 1.
                    (B) Calculation of average number of employees.--
                The average number of full-time equivalent employees 
                shall be determined by calculating the average number 
                of employees for each pay period falling within a 
                month.
            (3) Reduction relating to compensation.--The amount of loan 
        forgiveness under this section shall also be reduced by the 
        amount of any reduction in excess of 25 percent of compensation 
        in the most recent full quarter in which the employee was paid 
        in compensation during the covered period of any employee who 
        was compensated--
                    (A) in an amount less than $33,333 during the 
                period beginning on March 1, 2019 and ending on June 
                30, 2019; or
                    (B) not more than $100,000 on annualized basis 
                during 2019.
            (4) Exception for tipped workers.--An eligible recipient 
        with tipped employees described in section 3(m)(2)(A) of the 
        Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) may 
        receive forgiveness for additional wages paid to those 
        employees.
    (e) Application.--An eligible recipient seeking loan forgiveness 
under this section shall submit to the lender that originated the 
covered 7(a) loan an application, which shall include documentation 
verifying the number of full-time equivalent employees on payroll and 
pay rates for the periods described in subsection (d), including--
            (1) payroll tax filings reported to the Internal Revenue 
        Service;
            (2) State income, payroll, and unemployment insurance 
        filings;
            (3) financial statements verifying payment on debt 
        obligations incurred before the covered period; and
            (4) any other documentation the Administrator determines 
        necessary.
    (f) Certification.--An eligible recipient receiving loan 
forgiveness under this section shall make a good faith certification 
that the uncertainty of current economic conditions justifies the loan 
request to support the ongoing operations of the borrower, and 
acknowledges that funds will be used to retain workers and maintain 
payroll.
    (g) Prohibition on Forgiveness Without Documentation.--No eligible 
recipient shall receive forgiveness under this section without 
submitting to the lender that originated the covered 7(a) loan the 
documentation required under subsection (e).
    (h) Decision.--Not later than 15 days after the date on which a 
lender receives an application for loan forgiveness under this section 
from an eligible recipient, the lender shall issue a decision on the an 
application.
    (i) Taxability.--Canceled indebtedness under this section shall be 
excluded from gross income for purposes of the Internal Revenue Code of 
1986.
    (j) Rule of Construction.--The cancellation of indebtedness on a 
covered 7(a) loan under this section shall not otherwise modify the 
terms and conditions of the covered 7(a) loan.
    (k) Regulations.--Not later than 30 days after the date of 
enactment of this Act, the Administrator shall issue guidance and 
regulations implementing this section.

SEC. 1106. DIRECT APPROPRIATIONS.

    (a) In General.--There is appropriated, out of amounts in the 
Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2020, to remain available until September 30, 2021, for 
additional amounts--
            (1) $299,400,000,000 under the heading ``Small Business 
        Administration--Business Loans Program Account'' for the cost 
        of guaranteed loans as authorized under section 7(a) of the 
        Small Business Act (15 U.S.C. 636(a));
            (2) $300,000,000 under the heading ``Small Business 
        Administration--Salaries and Expenses'' for salaries and 
        expenses of the Administration;
            (3) $25,000,000 under the heading ``Small Business 
        Administration--Office of Inspector General'' for necessary 
        expenses of the Office of Inspector General of the 
        Administration in carrying out the provisions of the Inspector 
        General Act of 1978 (5 U.S.C. App.);
            (4) $265,000,000 under the heading ``Small Business 
        Administration--Entrepreneurial Development Programs'', of 
        which--
                    (A) $240,000,000 shall be for carrying section 
                1103(b) of this Act; and
                    (B) $25,000,000 shall be for carrying out section 
                1103(c) of this Act; and
            (5) $10,000,000 under the heading ``Department of 
        Commerce--Minority Business Development Agency'' for minority 
        business centers of the Minority Business Development Agency to 
        provide technical assistance to small business concerns.
    (b) Reports.--Not later than 180 days after the date of enactment 
of this Act, the Administrator shall submit to the Committee on 
Appropriations of the Senate and the Committee on Appropriations of the 
House of Representatives a detailed expenditure plan for using the 
amounts appropriated under subsection (a).

SEC. 1107. MINORITY BUSINESS DEVELOPMENT AGENCY.

    (a) Definitions.--In this section--
            (1) the term ``Agency'' means the Minority Business 
        Development Agency of the Department of Commerce;
            (2) the term ``covered small business concern'' means a 
        small business concern (as defined in section 3 of the Small 
        Business Act (15 U.S.C. 632) that is located in an area that is 
        substantially affected by the COVID-19;
            (3) the term ``minority business center'' means a Business 
        Center of the Agency; and
            (4) the term ``substantially affected by COVID-19'' means, 
        with respect to a covered small business concern, that the 
        covered small business concern has experienced--
                    (A) supply chain disruptions, including changes 
                in--
                            (i) quantity and lead time, including the 
                        number of shipments of components and delays in 
                        shipments;
                            (ii) quality, including shortages in supply 
                        for quality control reasons; and
                            (iii) technology, including a compromised 
                        payment network;
                    (B) staffing challenges;
                    (C) a decrease in sales or customers; or
                    (D) shuttered businesses.
    (b) Education, Training, and Advising Grants.--
            (1) In general.--The Agency may provide financial 
        assistance in the form of grants to minority business centers 
        to provide education, training, and advising to covered small 
        business concerns.
            (2) Use of funds.--Grants under this section shall be used 
        for the education, training, and advising of covered small 
        business concerns and their employees on--
                    (A) accessing and applying for resources provided 
                by the Agency and other Federal resources relating to 
                access to capital and business resiliency;
                    (B) the hazards and prevention of the transmission 
                and communication of COVID-19 and other communicable 
                diseases;
                    (C) the potential effects of COVID-19 on the supply 
                chains, distribution, and sale of products of covered 
                small business concerns and the mitigation of those 
                effects;
                    (D) the management and practice of telework to 
                reduce possible transmission of COVID-19;
                    (E) the management and practice of remote customer 
                service by electronic or other means;
                    (F) the risks of and mitigation of cyber threats in 
                remote customer service or telework practices;
                    (G) the mitigation of the effects of reduced travel 
                or outside activities on covered small business 
                concerns during COVID-19 or similar occurrences; and
                    (H) any other relevant business practices necessary 
                to mitigate the economic effects of COVID-19 or similar 
                occurrences.
            (3) No matching funds required.--Matching funds shall not 
        be required for any grant under this section.
            (4) Goals and metrics.--
                    (A) In general.--Goals and metrics for the funds 
                made available under this section shall be jointly 
                developed, negotiated, and agreed upon, with full 
                participation of both parties, between the minority 
                business centers and the Agency, which shall--
                            (i) take into consideration the extent of 
                        the circumstances relating to the spread of 
                        COVID-19, or similar occurrences, that affect 
                        covered small business concerns located in the 
                        areas covered by the minority business centers, 
                        particularly in rural areas or economically 
                        distressed areas;
                            (ii) generally follow the use of funds 
                        outlined in paragraph (2), but shall not 
                        restrict the activities of minority business 
                        centers in responding to unique situations; and
                            (iii) encourage minority business centers 
                        to develop and provide services to covered 
                        small business concerns.
                    (B) Public availability.--The Agency shall make 
                publicly available the methodology by which the Agency 
                and minority business centers jointly develop the 
                metrics and goals described in subparagraph (A).
            (5) Authorization of appropriations.--There is authorized 
        to be appropriated $10,000,000 to carry out this section, to 
        remain available until expended.

SEC. 1108. WAIVER OF PREPAYMENT PENALTY.

    Notwithstanding any other provision of law, for a loan made under 
the authority under this division or an amendment made by this 
division, there shall be no prepayment penalty for any payment on the 
loan made on or before December 31, 2020.

SEC. 1109. UNITED STATES TREASURY PROGRAM MANAGEMENT AUTHORITY.

    (a) Authority to Include Additional Financial Institutions.--The 
Department of the Treasury, in consultation with the Administration and 
the other Federal financial regulatory agencies (as defined in section 
313(r) of title 31, United States Code), shall establish criteria for 
insured depository institutions (as defined in section 3 of the Federal 
Deposit Insurance Act (12 U.S.C. 1813)) and other specialized lenders, 
that do not already participate in lending under programs of the 
Administration, to participate in a small business interruption loans 
program to provide loans under section 7(a) of the Small Business Act 
(15 U.S.C. 636(a)) in accordance with this section until the date on 
which the national emergency declared by the President under the 
National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the 
Coronavirus Disease 2019 (COVID-19) expires.
    (b) Criteria.--Due to exigent circumstances, the eligibility 
criteria that would otherwise be applicable a loan made under section 
7(a) of the Small Business Act (15 U.S.C. 636(a)) shall not apply to a 
loan made under this section.
    (c) Safety and Soundness.--An insured depository institution (as 
defined in section 3 of the Federal Deposit Insurance Act (12 U.S.C. 
1813)) or other specialized lender may only participate in the program 
established under this section if participation does not affect the 
safety and soundness of the institution or lender.
    (d) Additional Regulations.--The Secretary of the Treasury, in 
consultation with the Administrator, shall issue regulations and 
guidance in order to direct additional lenders under this section and 
establish additional terms that set out compensation, underwriting 
standards, interest rates, maturity, and other relevant terms and 
conditions.
    (e) Program Administration.--Under the infrastructure of the 
Department of the Treasury and with guidance from the Secretary of the 
Treasury, the Administration shall administer the program established 
under this section until the date on which the national emergency 
declared by the President under the National Emergencies Act (50 U.S.C. 
1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID-19) 
expires.

      DIVISION B--RELIEF FOR INDIVIDUALS, FAMILIES, AND BUSINESSES

            TITLE I--REBATES AND OTHER INDIVIDUAL PROVISIONS

SEC. 2101. 2020 RECOVERY REBATES FOR INDIVIDUALS.

    (a) In General.--Subchapter B of chapter 65 of subtitle F of the 
Internal Revenue Code of 1986 is amended by inserting after section 
6427 the following new section:

``SEC. 6428. 2020 RECOVERY REBATES FOR INDIVIDUALS.

    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a credit against the tax imposed by subtitle A for 
the first taxable year beginning in 2020 an amount equal to the lesser 
of--
            ``(1) net income tax liability, or
            ``(2) $1,200 ($2,400 in the case of a joint return).
    ``(b) Special Rules.--
            ``(1) In general.--In the case of a taxpayer described in 
        paragraph (2)--
                    ``(A) the amount determined under subsection (a) 
                shall not be less than $600 ($1,200 in the case of a 
                joint return), and
                    ``(B) the amount determined under subsection (a) 
                (after the application of subparagraph (A)) shall be 
                increased by the product of $500 multiplied by the 
                number of qualifying children (within the meaning of 
                section 24(c)) of the taxpayer.
            ``(2) Taxpayer described.--A taxpayer is described in this 
        paragraph if the taxpayer--
                    ``(A) has qualifying income of at least $2,500, or
                    ``(B) has--
                            ``(i) net income tax liability which is 
                        greater than zero, and
                            ``(ii) gross income which is greater than 
                        the basic standard deduction.
    ``(c) Treatment of Credit.--The credit allowed by subsection (a) 
shall be treated as allowed by subpart C of part IV of subchapter A of 
chapter 1.
    ``(d) Limitation Based on Adjusted Gross Income.--The amount of the 
credit allowed by subsection (a) (determined without regard to this 
subsection and subsection (f)) shall be reduced (but not below zero) by 
5 percent of so much of the taxpayer's adjusted gross income as exceeds 
$75,000 ($150,000 in the case of a joint return).
    ``(e) Definitions.--For purposes of this section--
            ``(1) Qualifying income.--The term `qualifying income' 
        means--
                    ``(A) earned income,
                    ``(B) social security benefits (within the meaning 
                of section 86(d)), and
                    ``(C) any compensation or pension received under 
                chapter 11, chapter 13, or chapter 15 of title 38, 
                United States Code.
            ``(2) Net income tax liability.--The term `net income tax 
        liability' means the excess of--
                    ``(A) the sum of the taxpayer's regular tax 
                liability (within the meaning of section 26(b)) and the 
                tax imposed by section 55 for the taxable year, over
                    ``(B) the credits allowed by part IV (other than 
                section 24 and subpart C thereof) of subchapter A of 
                chapter 1.
            ``(3) Eligible individual.--The term `eligible individual' 
        means any individual other than--
                    ``(A) any nonresident alien individual,
                    ``(B) any individual with respect to whom a 
                deduction under section 151 is allowable to another 
                taxpayer for a taxable year beginning in the calendar 
                year in which the individual's taxable year begins, and
                    ``(C) an estate or trust.
            ``(4) Earned income.--The term `earned income' has the 
        meaning set forth in section 32(c)(2) except that such term 
        shall not include net earnings from self-employment which are 
        not taken into account in computing taxable income.
            ``(5) Basic standard deduction.--The term `basic standard 
        deduction' shall have the same meaning as when used in section 
        63 (as modified by subsection (c)(7) of such section).
    ``(f) Coordination With Advance Refunds of Credit.--
            ``(1) In general.--The amount of credit which would (but 
        for this paragraph) be allowable under this section shall be 
        reduced (but not below zero) by the aggregate refunds and 
        credits made or allowed to the taxpayer under subsection (g). 
        Any failure to so reduce the credit shall be treated as arising 
        out of a mathematical or clerical error and assessed according 
        to section 6213(b)(1).
            ``(2) Joint returns.--In the case of a refund or credit 
        made or allowed under subsection (g) with respect to a joint 
        return, half of such refund or credit shall be treated as 
        having been made or allowed to each individual filing such 
        return.
    ``(g) Advance Refunds and Credits.--
            ``(1) In general.--Subject to paragraph (5), each 
        individual who was an eligible individual for such individual's 
        first taxable year beginning in 2018 shall be treated as having 
        made a payment against the tax imposed by chapter 1 for such 
        first taxable year in an amount equal to the advance refund 
        amount for such taxable year.
            ``(2) Advance refund amount.--For purposes of paragraph 
        (1), the advance refund amount is the amount that would have 
        been allowed as a credit under this section for such first 
        taxable year if this section (other than subsection (f) and 
        this subsection) had applied to such taxable year.
            ``(3) Timing of payments.--The Secretary shall, subject to 
        the provisions of this title, refund or credit any overpayment 
        attributable to this section as rapidly as possible. No refund 
        or credit shall be made or allowed under this subsection after 
        December 31, 2020.
            ``(4) No interest.--No interest shall be allowed on any 
        overpayment attributable to this section.
            ``(5) Alternate taxable year.--In the case of an individual 
        who, at the time of any determination made pursuant to 
        paragraph (3), has not filed a tax return for the year 
        described in paragraph (1), the Secretary may apply such 
        paragraph by substituting `2019' for `2018'.
    ``(h) Identification Number Requirement.--
            ``(1) In general.--No credit shall be allowed under 
        subsection (a) to an eligible individual who does not include 
        on the return of tax for the taxable year--
                    ``(A) such individual's valid identification 
                number,
                    ``(B) in the case of a joint return, the valid 
                identification number of such individual's spouse, and
                    ``(C) in the case of any qualifying child taken 
                into account under subsection (b)(1)(B), the valid 
                identification number of such qualifying child.
            ``(2) Valid identification number.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `valid identification number' means a social 
                security number (as such term is defined in section 
                24(h)(7)).
                    ``(B) Adoption taxpayer identification number.--For 
                purposes of paragraph (1)(C), in the case of a 
                qualifying child who is adopted, the term `valid 
                identification number' shall include the adoption 
                taxpayer identification number of such child.
    ``(i) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary to carry out the purposes of this 
section.''.
    (b) Administrative Amendments.--
            (1) Definition of deficiency.--Section 6211(b)(4)(A) of the 
        Internal Revenue Code of 1986 is amended by striking ``and 36B, 
        168(k)(4)'' and inserting ``36B, and 6428''.
            (2) Mathematical or clerical error authority.--Section 
        6213(g)(2)(L) of such Code is amended by striking ``or 32'' and 
        inserting ``32, or 6428''.
    (c) Treatment of Possessions.--
            (1) Payments to possessions.--
                    (A) Mirror code possession.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States which has a mirror code tax system amounts equal 
                to the loss (if any) to that possession by reason of 
                the amendments made by this section. Such amounts shall 
                be determined by the Secretary of the Treasury based on 
                information provided by the government of the 
                respective possession.
                    (B) Other possessions.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States which does not have a mirror code tax system 
                amounts estimated by the Secretary of the Treasury as 
                being equal to the aggregate benefits (if any) that 
                would have been provided to residents of such 
                possession by reason of the amendments made by this 
                section if a mirror code tax system had been in effect 
                in such possession. The preceding sentence shall not 
                apply unless the respective possession has a plan, 
                which has been approved by the Secretary of the 
                Treasury, under which such possession will promptly 
                distribute such payments to its residents.
            (2) Coordination with credit allowed against united states 
        income taxes.--No credit shall be allowed against United States 
        income taxes under section 6428 of the Internal Revenue Code of 
        1986 (as added by this section) to any person--
                    (A) to whom a credit is allowed against taxes 
                imposed by the possession by reason of the amendments 
                made by this section, or
                    (B) who is eligible for a payment under a plan 
                described in paragraph (1)(B).
            (3) Definitions and special rules.--
                    (A) Possession of the united states.--For purposes 
                of this subsection, the term ``possession of the United 
                States'' includes the Commonwealth of Puerto Rico and 
                the Commonwealth of the Northern Mariana Islands.
                    (B) Mirror code tax system.--For purposes of this 
                subsection, 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.
                    (C) 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.
    (d) Exception From Treasury Offset Program.--Any credit or refund 
allowed or made to any individual by reason of section 6428 of the 
Internal Revenue Code of 1986 (as added by this section) or by reason 
of subsection (c) of this section shall not be subject to reduction or 
offset pursuant to--
            (1) section 3716 or 3720A of title 31, United States Code, 
        or
            (2) subsection (d), (e), or (f) of section 6402 of the 
        Internal Revenue Code of 1986.
    (e) Appropriations to Carry Out Rebates.--
            (1) In general.--Immediately upon the enactment of this 
        Act, the following sums are appropriated, out of any money in 
        the Treasury not otherwise appropriated, for the fiscal year 
        ending September 30, 2020:
                    (A) Department of the treasury.--
                            (i) For an additional amount for 
                        ``Department of the Treasury--Bureau of the 
                        Fiscal Service--Salaries and Expenses'', 
                        $78,650,000, to remain available until 
                        September 30, 2021.
                            (ii) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Taxpayer Services'', $70,200,000, to 
                        remain available until September 30, 2021.
                            (iii) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Operations Support'', $209,600,000, to 
                        remain available until September 30, 2021.
                    (B) Social security administration.--For an 
                additional amount for ``Social Security 
                Administration--Limitation on Administrative 
                Expenses'', $38,000,000, to remain available until 
                September 30, 2020.
            (2) Reports.--No later than 15 days after enactment of this 
        Act, the Secretary of the Treasury shall submit a plan to the 
        Committees on Appropriations of the House of Representatives 
        and the Senate detailing the expected use of the funds provided 
        by paragraph (1)(A). Beginning 90 days after enactment of this 
        Act, the Secretary of the Treasury shall submit a quarterly 
        report to the Committees on Appropriations of the House of 
        Representatives and the Senate detailing the actual expenditure 
        of funds provided by paragraph (1)(A) and the expected 
        expenditure of such funds in the subsequent quarter.
    (f) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``6428,'' after 
        ``54B(h),''.
            (2) The table of sections for subchapter B of chapter 65 of 
        subtitle F of the Internal Revenue Code of 1986 is amended by 
        inserting after the item relating to section 6427 the 
        following:

``Sec. 6428. 2020 Recovery Rebates for individuals.''.

SEC. 2102. DELAY OF CERTAIN DEADLINES.

    (a) Filing Deadlines for 2019.--
            (1) In general.--In the case of returns for taxable year 
        2019, including for purposes of section 6151(a) of the Internal 
        Revenue Code of 1986, section 6072(a) of such Code shall be 
        applied--
                    (A) by substituting ``July'' for ``April'', and
                    (B) by substituting ``the seventh month'' for ``the 
                fourth month''.
            (2) Effective date.--Paragraph (1) shall apply to all 
        returns required to be filed for taxable year 2019.
    (b) Estimated Tax Payments for Individuals.--
            (1) In general.--In the case of an individual, the due date 
        for any required installment under section 6654 of the Internal 
        Revenue Code of 1986 which (but for the application of this 
        section) would be due during the applicable period shall not be 
        due before October 15, 2020, and all such installments shall be 
        treated as one installment due on such date. 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 subsection.
            (2) Applicable period.--For purposes of this subsection, 
        the applicable period is the period beginning on the date of 
        the enactment of this Act and ending before October 15, 2020.

SEC. 2103. SPECIAL RULES FOR USE OF RETIREMENT FUNDS.

    (a) Tax-favored Withdrawals From Retirement Plans.--
            (1) In general.--Section 72(t) of the Internal Revenue Code 
        of 1986 shall not apply to any coronavirus-related 
        distribution.
            (2) Aggregate dollar limitation.--
                    (A) In general.--For purposes of this subsection, 
                the aggregate amount of distributions received by an 
                individual which may be treated as coronavirus-related 
                distributions for any taxable year shall not exceed 
                $100,000.
                    (B) Treatment of plan distributions.--If a 
                distribution to an individual would (without regard to 
                subparagraph (A)) be a coronavirus-related 
                distribution, a plan shall not be treated as violating 
                any requirement of the Internal Revenue Code of 1986 
                merely because the plan treats such distribution as a 
                coronavirus-related distribution, unless the aggregate 
                amount of such distributions from all plans maintained 
                by the employer (and any member of any controlled group 
                which includes the employer) to such individual exceeds 
                $100,000.
                    (C) Controlled group.--For purposes of subparagraph 
                (B), the term ``controlled group'' means any group 
                treated as a single employer under subsection (b), (c), 
                (m), or (o) of section 414 of the Internal Revenue Code 
                of 1986.
            (3) Amount distributed may be repaid.--
                    (A) In general.--Any individual who receives a 
                coronavirus-related distribution may, at any time 
                during the 3-year period beginning on the day after the 
                date on which such distribution was received, make 1 or 
                more contributions in an aggregate amount not to exceed 
                the amount of such distribution to an eligible 
                retirement plan of which such individual is a 
                beneficiary and to which a rollover contribution of 
                such distribution could be made under section 402(c), 
                403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of the 
                Internal Revenue Code of 1986, as the case may be.
                    (B) Treatment of repayments of distributions from 
                eligible retirement plans other than iras.--For 
                purposes of the Internal Revenue Code of 1986, if a 
                contribution is made pursuant to subparagraph (A) with 
                respect to a coronavirus-related distribution from an 
                eligible retirement plan other than an individual 
                retirement plan, then the taxpayer shall, to the extent 
                of the amount of the contribution, be treated as having 
                received the coronavirus-related distribution in an 
                eligible rollover distribution (as defined in section 
                402(c)(4) of such Code) and as having transferred the 
                amount to the eligible retirement plan in a direct 
                trustee to trustee transfer within 60 days of the 
                distribution.
                    (C) Treatment of repayments of distributions from 
                iras.--For purposes of the Internal Revenue Code of 
                1986, if a contribution is made pursuant to 
                subparagraph (A) with respect to a coronavirus-related 
                distribution from an individual retirement plan (as 
                defined by section 7701(a)(37) of such Code), then, to 
                the extent of the amount of the contribution, the 
                coronavirus-related distribution shall be treated as a 
                distribution described in section 408(d)(3) of such 
                Code and as having been transferred to the eligible 
                retirement plan in a direct trustee to trustee transfer 
                within 60 days of the distribution.
            (4) Definitions.--For purposes of this subsection--
                    (A) Coronavirus-related distribution.--Except as 
                provided in paragraph (2), the term ``coronavirus-
                related distribution'' means any distribution from an 
                eligible retirement plan made--
                            (i) on or after the date of the enactment 
                        of this Act and before December 31, 2020,
                            (ii) to an individual--
                                    (I) who is diagnosed with the virus 
                                SARS-CoV-2 or with coronavirus disease 
                                2019 (COVID-19) by a test approved by 
                                the Centers for Disease Control and 
                                Prevention,
                                    (II) whose spouse or dependent (as 
                                defined in section 152 of the Internal 
                                Revenue Code of 1986) is diagnosed with 
                                such virus or disease by such a test, 
                                or
                                    (III) who experiences adverse 
                                financial consequences as a result of 
                                being quarantined, being furloughed or 
                                laid off or having work hours reduced 
                                due to such virus or disease, being 
                                unable to work due to lack of child 
                                care due to such virus or disease, 
                                closing or reducing hours of a business 
                                owned or operated by the individual due 
                                to such virus or disease, or other 
                                factors as determined by the Secretary 
                                of the Treasury (or the Secretary's 
                                delegate).
                    (B) Eligible retirement plan.--The term ``eligible 
                retirement plan'' has the meaning given such term by 
                section 402(c)(8)(B) of the Internal Revenue Code of 
                1986.
            (5) Income inclusion spread over 3-year period.--
                    (A) In general.--In the case of any coronavirus-
                related distribution, unless the taxpayer elects not to 
                have this paragraph apply for any taxable year, any 
                amount required to be included in gross income for such 
                taxable year shall be so included ratably over the 3-
                taxable-year period beginning with such taxable year.
                    (B) Special rule.--For purposes of subparagraph 
                (A), rules similar to the rules of subparagraph (E) of 
                section 408A(d)(3) of the Internal Revenue Code of 1986 
                shall apply.
            (6) Special rules.--
                    (A) Exemption of distributions from trustee to 
                trustee transfer and withholding rules.--For purposes 
                of sections 401(a)(31), 402(f), and 3405 of the 
                Internal Revenue Code of 1986, coronavirus-related 
                distributions shall not be treated as eligible rollover 
                distributions.
                    (B) Coronavirus-related distributions treated as 
                meeting plan distribution requirements.--For purposes 
                of the Internal Revenue Code of 1986, a coronavirus-
                related distribution shall be treated as meeting the 
                requirements of sections 401(k)(2)(B)(i), 
                403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A) of such 
                Code.
    (b) Loans From Qualified Plans.--
            (1) Increase in limit on loans not treated as 
        distributions.--In the case of any loan from a qualified 
        employer plan (as defined under section 72(p)(4) of the 
        Internal Revenue Code of 1986) to a qualified individual made 
        during the 180-day period beginning on the date of the 
        enactment of this Act--
                    (A) clause (i) of section 72(p)(2)(A) of such Code 
                shall be applied by substituting ``$100,000'' for 
                ``$50,000'', and
                    (B) clause (ii) of such section shall be applied by 
                substituting ``the present value of the nonforfeitable 
                accrued benefit of the employee under the plan'' for 
                ``one-half of the present value of the nonforfeitable 
                accrued benefit of the employee under the plan''.
            (2) Delay of repayment.--In the case of a qualified 
        individual with an outstanding loan (on or after the date of 
        the enactment of this Act) from a qualified employer plan (as 
        defined in section 72(p)(4) of the Internal Revenue Code of 
        1986)--
                    (A) if the due date pursuant to subparagraph (B) or 
                (C) of section 72(p)(2) of such Code for any repayment 
                with respect to such loan occurs during the period 
                beginning on the date of the enactment of this Act and 
                ending on December 31, 2020, such due date shall be 
                delayed for 1 year (or, if later, until the date which 
                is 180 days after the date of the enactment of this 
                Act),
                    (B) any subsequent repayments with respect to any 
                such loan shall be appropriately adjusted to reflect 
                the delay in the due date under subparagraph (A) and 
                any interest accruing during such delay, and
                    (C) in determining the 5-year period and the term 
                of a loan under subparagraph (B) or (C) of section 
                72(p)(2) of such Code, the period described in 
                subparagraph (A) of this paragraph shall be 
                disregarded.
            (3) Qualified individual.--For purposes of this subsection, 
        the term ``qualified individual'' means any individual who is 
        described in subsection (a)(4)(A)(ii).
    (c) Provisions Relating to Plan Amendments.--
            (1) In general.--If this subsection applies to any 
        amendment to any plan or annuity contract, such plan or 
        contract shall be treated as being operated in accordance with 
        the terms of the plan during the period described in paragraph 
        (2)(B)(i).
            (2) Amendments to which subsection applies.--
                    (A) In general.--This subsection shall apply to any 
                amendment to any plan or annuity contract which is 
                made--
                            (i) pursuant to any provision of this 
                        section, or pursuant to any regulation issued 
                        by the Secretary of the Treasury or the 
                        Secretary of Labor (or the delegate of either 
                        such Secretary) under any provision of this 
                        section, and
                            (ii) on or before the last day of the first 
                        plan year beginning on or after January 1, 
                        2020, or such later date as the Secretary of 
                        the Treasury (or the Secretary's delegate) may 
                        prescribe.
                In the case of a governmental plan (as defined in 
                section 414(d) of the Internal Revenue Code of 1986), 
                clause (ii) shall be applied by substituting the date 
                which is 2 years after the date otherwise applied under 
                clause (ii).
                    (B) Conditions.--This subsection shall not apply to 
                any amendment unless--
                            (i) during the period--
                                    (I) beginning on the date that this 
                                section or the regulation described in 
                                subparagraph (A)(i) takes effect (or in 
                                the case of a plan or contract 
                                amendment not required by this section 
                                or such regulation, the effective date 
                                specified by the plan), and
                                    (II) ending on the date described 
                                in subparagraph (A)(ii) (or, if 
                                earlier, the date the plan or contract 
                                amendment is adopted),
                        the plan or contract is operated as if such 
                        plan or contract amendment were in effect, and
                            (ii) such plan or contract amendment 
                        applies retroactively for such period.

SEC. 2104. ALLOWANCE OF PARTIAL ABOVE THE LINE DEDUCTION FOR CHARITABLE 
              CONTRIBUTIONS.

    (a) In General.--Section 62(a) of the Internal Revenue Code of 1986 
is amended by inserting after paragraph (21) the following new 
paragraph:
            ``(22) Charitable contributions.--In the case of taxable 
        years beginning in 2020, the amount (not to exceed $300) of 
        qualified charitable contributions made by an eligible taxpayer 
        during the taxable year .''.
    (b) Definitions.--Section 62 of such Code is amended by adding at 
the end the following new subsection:
    ``(f) Definitions Relating to Qualified Charitable Contributions.--
For purposes of subsection (a)(22)--
            ``(1) Eligible taxpayer.--The term `eligible taxpayer' 
        means any individual who does not elect to itemize deductions.
            ``(2) Qualified charitable contributions.--The term 
        `qualified charitable contribution' means a charitable 
        contribution (as defined in section 170(c))--
                    ``(A) which is made in cash,
                    ``(B) for which a deduction is allowable under 
                section 170 (determined without regard to subsection 
                (b) thereof), and
                    ``(C) which is--
                            ``(i) made to an organization described in 
                        section 170(b)(1)(A), and
                            ``(ii) not--
                                    ``(I) to an organization described 
                                in section 509(a)(3), or
                                    ``(II) for the establishment of a 
                                new, or maintenance of an existing, 
                                donor advised fund (as defined in 
                                section 4966(d)(2)).
                        Such term shall not include any amount which is 
                        treated as a charitable contribution made in 
                        such taxable year under subsection (b)(1)(G) or 
                        (d)(1) of section 170.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.

SEC. 2105. MODIFICATION OF LIMITATIONS ON CHARITABLE CONTRIBUTIONS 
              DURING 2020.

    (a) Temporary Suspension of Limitations on Certain Cash 
Contributions.--
            (1) In general.--Except as otherwise provided in paragraph 
        (2), qualified contributions shall be disregarded in applying 
        subsections (b) and (d) of section 170 of the Internal Revenue 
        Code of 1986.
            (2) Treatment of excess contributions.--For purposes of 
        section 170 of the Internal Revenue Code of 1986--
                    (A) Individuals.--In the case of an individual--
                            (i) Limitation.--Any qualified contribution 
                        shall be allowed as a deduction only to the 
                        extent that the aggregate of such contributions 
                        does not exceed the excess of the taxpayer's 
                        contribution base (as defined in subparagraph 
                        (H) of section 170(b)(1) of such Code) over the 
                        amount of all other charitable contributions 
                        allowed under section 170(b)(1) of such Code.
                            (ii) Carryover.--If the aggregate amount of 
                        qualified contributions made in the 
                        contribution year (within the meaning of 
                        section 170(d)(1) of such Code) exceeds the 
                        limitation of clause (i), such excess shall be 
                        added to the excess described in section 
                        170(b)(1)(G)(ii).
                    (B) Corporations.--In the case of a corporation--
                            (i) Limitation.--Any qualified contribution 
                        shall be allowed as a deduction only to the 
                        extent that the aggregate of such contributions 
                        does not exceed the excess of 25 percent of the 
                        taxpayer's taxable income (as determined under 
                        paragraph (2) of section 170(b) of such Code) 
                        over the amount of all other charitable 
                        contributions allowed under such paragraph.
                            (ii) Carryover.--If the aggregate amount of 
                        qualified contributions made in the 
                        contribution year (within the meaning of 
                        section 170(d)(2) of such Code) exceeds the 
                        limitation of clause (i), such excess shall be 
                        appropriately taken into account under section 
                        170(d)(2) subject to the limitations thereof.
            (3) Qualified contributions.--
                    (A) In general.--For purposes of this subsection, 
                the term ``qualified contribution'' means any 
                charitable contribution (as defined in section 170(c) 
                of the Internal Revenue Code of 1986) if--
                            (i) such contribution is paid in cash 
                        during calendar year 2020 to an organization 
                        described in section 170(b)(1)(A) of such Code, 
                        and
                            (ii) the taxpayer has elected the 
                        application of this section with respect to 
                        such contribution.
                    (B) Exception.--Such term shall not include a 
                contribution by a donor if the contribution is--
                            (i) to an organization described in section 
                        509(a)(3) of the Internal Revenue Code of 1986, 
                        or
                            (ii) for the establishment of a new, or 
                        maintenance of an existing, donor advised fund 
                        (as defined in section 4966(d)(2) of such 
                        Code).
                    (C) Application of election to partnerships and s 
                corporations.--In the case of a partnership or S 
                corporation, the election under subparagraph (A)(ii) 
                shall be made separately by each partner or 
                shareholder.
    (b) Increase in Limits on Contributions of Food Inventory.--In the 
case of any charitable contribution of food during 2020 to which 
section 170(e)(3)(C) of the Internal Revenue Code of 1986 applies, 
subclauses (I) and (II) of clause (ii) thereof shall each be applied by 
substituting ``25 percent'' for ``15 percent.''
    (c) Effective Date.--This section shall apply to taxable years 
ending after December 31, 2019.

                     TITLE II--BUSINESS PROVISIONS

SEC. 2201. DELAY OF ESTIMATED TAX PAYMENTS FOR CORPORATIONS.

    (a) In General.--In the case of a corporation, the due date for any 
required installment under section 6655 of the Internal Revenue Code of 
1986 which (but for the application of this section) would be due 
during the applicable period shall not be due before October 15, 2020, 
and all such installments shall be treated as one installment due on 
such date. 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.
    (b) Applicable Period.--For purposes of this section, the 
applicable period is the period beginning on the date of the enactment 
of this Act and ending before October 15, 2020.

SEC. 2202. DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES.

    (a) In General.--
            (1) Taxes.--Notwithstanding any other provision of law, the 
        payment for applicable employment taxes for the payroll tax 
        deferral period shall not be due before the applicable date.
            (2) Deposits.--Notwithstanding section 6302 of the Internal 
        Revenue Code of 1986, an employer shall be treated as having 
        timely made all deposits of applicable employment taxes that 
        are required to be made (without regard to this section) for 
        such taxes during the payroll tax deferral period if all such 
        deposits are made not later than the applicable date.
            (3) Exception.--This subsection shall not apply to any 
        taxpayer if such taxpayer has had indebtedness forgiven under 
        section 1105 of this Act with respect to a loan under section 
        7(a) of the Small Business Act (15 U.S.C. 636(a)).
    (b) SECA.--
            (1) In general.--Notwithstanding any other provision of 
        law, the payment for 50 percent of the taxes imposed under 
        section 1401(a) of the Internal Revenue Code of 1986 for the 
        payroll tax deferral period shall not be due before the 
        applicable date.
            (2) Estimated taxes.--For purposes of applying section 6654 
        of the Internal Revenue Code of 1986 to any taxable year which 
        includes any part of the payroll tax deferral period, 50 
        percent of the of the taxes imposed under section 1401(a) of 
        such Code for the payroll tax deferral period shall not be 
        treated as taxes to which such section 6654 applies.
    (c) Definitions.--For purposes of this section--
            (1) Applicable employment taxes.--The term ``applicable 
        employment taxes'' means the following:
                    (A) The taxes imposed under section 3111(a) of the 
                Internal Revenue Code of 1986.
                    (B) So much of the taxes imposed under section 
                3211(a) of such Code as are attributable to the rate in 
                effect under section 3111(a) of such Code.
                    (C) So much of the taxes imposed under section 
                3221(a) of such Code as are attributable to the rate in 
                effect under section 3111(a) of such Code.
            (2) Payroll tax deferral period.--The term ``payroll tax 
        deferral period'' means the period beginning on the date of the 
        enactment of this Act and ending before January 1, 2021.
            (3) Applicable date.--The term ``applicable date'' means--
                    (A) December 31, 2021, with respect to 50 percent 
                of the amounts to which subsection (a) or (b), as the 
                case may be, apply, and
                    (B) December 31, 2022, with respect to the 
                remaining such amounts.
    (d) Trust Funds Held Harmless.--There are hereby appropriated (out 
of any money in the Treasury not otherwise appropriated) for each 
fiscal year 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)) an amount 
equal to the reduction in the transfers to such fund for such fiscal 
year by reason of this section. 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 had such amendments not 
been enacted.
    (e) Regulatory Authority.--The Secretary of the Treasury (or the 
Secretary's delegate) shall issue such regulations or other guidance as 
necessary to carry out the purposes of this section.

SEC. 2203. MODIFICATIONS FOR NET OPERATING LOSSES.

    (a) Temporary Repeal of Taxable Income Limitation.--
            (1) In general.--The first sentence of section 172(a) of 
        the Internal Revenue Code of 1986 is amended by striking ``an 
        amount equal to'' and all that follows and inserting ``an 
        amount equal to--
            ``(1) in the case of a taxable year beginning before 
        January 1, 2021, the aggregate of the net operating loss 
        carryovers to such year, plus the net operating loss carrybacks 
        to such year, and
            ``(2) in the case of a taxable year beginning after 
        December 31, 2020, the sum of--
                    ``(A) the aggregate amount of net operating losses 
                arising in taxable years beginning before January 1, 
                2018, carried to such taxable year, plus
                    ``(B) the lesser of--
                            ``(i) the aggregate amount of net operating 
                        losses arising in taxable years beginning after 
                        December 31, 2017, carried to such taxable 
                        year, or
                            ``(ii) 80 percent of the excess (if any) 
                        of--
                                    ``(I) taxable income computed 
                                without regard to the deductions under 
                                this section and sections 199A and 250, 
                                over
                                    ``(II) the amount determined under 
                                subparagraph (A).''.
            (2) Conforming amendments.--
                    (A) Section 172(b)(2)(C) of such Code is amended to 
                read as follows:
                    ``(C) for taxable years beginning after December 
                31, 2020, be reduced by 20 percent of the excess (if 
                any) described in subsection (a)(2)(B)(ii) for such 
                taxable year.''.
                    (B) Section 172(d)(6)(C) of such Code is amended by 
                striking ``subsection (a)(2)'' and inserting 
                ``subsection (a)(2)(B)(ii)(I)''.
                    (C) Section 860E(a)(3)(B) of such Code is amended 
                by striking all that follows ``for purposes of'' and 
                inserting ``subsection (a)(2)(B)(ii)(I) and the second 
                sentence of subsection (b)(2) of section 172.''.
    (b) Modification of Rules Relating to Carrybacks.--
            (1) In general.--Section 172(b)(1) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following new 
        subparagraph:
                    ``(D) Special rule for losses arising in 2018, 
                2019, and 2020.--
                            ``(i) In general.--In the case of any net 
                        operating loss arising in a taxable year 
                        beginning after December 31, 2017, and before 
                        January 1, 2020--
                                    ``(I) such loss shall be a net 
                                operating loss carryback to each of the 
                                5 taxable years preceding the taxable 
                                year of such loss, and
                                    ``(II) subparagraphs (B) and (C)(i) 
                                shall not apply.
                            ``(ii) Special rules for reit's.--For 
                        purposes of this subparagraph--
                                    ``(I) In general.--A net operating 
                                loss for a REIT year shall not be a net 
                                operating loss carryback to any taxable 
                                year preceding the taxable year of such 
                                loss.
                                    ``(II) Special rule.--In the case 
                                of any net operating loss for a taxable 
                                year which is not a REIT year, such 
                                loss shall not be carried back to any 
                                taxable year which is a REIT year.
                                    ``(III) REIT year.--For purposes of 
                                this subparagraph, the term `REIT year' 
                                means any taxable year for which the 
                                provisions of part II of subchapter M 
                                (relating to real estate investment 
                                trusts) apply to the taxpayer.
                            ``(iii) Election.--A taxpayer may elect not 
                        to have clause (i) apply for any taxable year. 
                        Such election shall be made in such manner as 
                        prescribed by the Secretary and shall be made--
                                    ``(I) in the case of any election 
                                relating to a net operating loss 
                                arising in a taxable year beginning in 
                                2018 or 2019, by the due date 
                                (including extensions of time) for 
                                filing the taxpayer's return for the 
                                first taxable year ending after the 
                                date of the enactment of this 
                                subparagraph, and
                                    ``(II) in the case of any election 
                                relating to a net operating loss 
                                arising in a taxable year beginning in 
                                2020, by the due date (including 
                                extensions of time) for such taxable 
                                year.
                        Such election, once made for any taxable year, 
                        shall be irrevocable for such taxable year.''.
            (2) Conforming amendment.--Section 170(b)(1)(A) of such 
        Code, as amended by subsection (c)(2), is amended by striking 
        ``and (C)(i)'' and inserting ``, (C)(i), and (D)''.
    (c) Technical Amendment Relating to Section 13302 of Public Law 
115-97.--
            (1) Section 13302(e) of Public Law 115-97 is amended to 
        read as follows:
    ``(e) Effective Dates.--
            ``(1) Net operating loss limitation.--The amendments made 
        by subsections (a) and (d)(2) shall apply to--
                    ``(A) taxable years beginning after December 31, 
                2017, and
                    ``(B) taxable years beginning on or before December 
                31, 2017, to which net operating losses arising in 
                taxable years beginning after December 31, 2017, are 
                carried.
            ``(2) Carryforwards and carrybacks.--The amendments made by 
        subsections (b), (c), and (d)(1) shall apply to net operating 
        losses arising in taxable years beginning after December 31, 
        2017.''.
            (2) Section 172(b)(1)(A) of the Internal Revenue Code of 
        1986 is amended to read as follows:
                    ``(A) General rule.--A net operating loss for any 
                taxable year--
                            ``(i) shall be a net operating loss 
                        carryback to the extent provided in 
                        subparagraphs (B) and (C)(i), and
                            ``(ii) except as provided in subparagraph 
                        (C)(ii), shall be a net operating loss 
                        carryover--
                                    ``(I) in the case of a net 
                                operating loss arising in a taxable 
                                year beginning before January 1, 2018, 
                                to each of the 20 taxable years 
                                following the taxable year of the loss, 
                                and
                                    ``(II) in the case of a net 
                                operating loss arising in a taxable 
                                year beginning after December 31, 2017, 
                                to each taxable year following the 
                                taxable year of the loss.''.
    (d) Effective Dates.--
            (1) Net operating loss limitation.--The amendments made by 
        subsection (a) shall apply--
                    (A) to taxable years beginning after December 31, 
                2017, and
                    (B) taxable years beginning on or before December 
                31, 2017, to which net operating losses arising in 
                taxable years beginning after December 31, 2017, are 
                carried.
            (2) Carryforwards and carrybacks.--The amendment made by 
        subsection (b) shall apply to net operating losses arising in 
        taxable years beginning after December 31, 2017.
            (3) Technical amendments.--The amendments made by 
        subsection (c) shall take effect as if included in the 
        provisions of Public Law 115-97 to which they relate.
            (4) Special rule.--In the case of a net operating loss 
        arising in a taxable year beginning before January 1, 2018, and 
        ending after December 31, 2017--
                    (A) an application under section 6411(a) of the 
                Internal Revenue Code of 1986 with respect to the 
                carryback of such net operating loss shall not fail to 
                be treated as timely filed if filed not later than the 
                date which is 120 days after the date of the enactment 
                of this Act, and
                    (B) an election to--
                            (i) forgo any carryback of such net 
                        operating loss,
                            (ii) reduce any period to which such net 
                        operating loss may be carried back, or
                            (iii) revoke any election made under 
                        section 172(b) to forgo any carryback of such 
                        net operating loss,
                shall not fail to be treated as timely made if made not 
                later than the date which is 120 days after the date of 
                the enactment of this Act.

SEC. 2204. MODIFICATION OF LIMITATION ON LOSSES FOR TAXPAYERS OTHER 
              THAN CORPORATIONS.

    (a) In General.--Section 461(l)(1) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2017'' and inserting 
``December 31, 2020''.
    (b) Technical Amendments Relating to Section 11012 of Public Law 
115-97.--
            (1) Section 461(l)(2) of the Internal Revenue Code of 1986 
        is amended by striking ``a net operating loss carryover to the 
        following taxable year under section 172'' and inserting ``a 
        net operating loss for the taxable year for purposes of 
        determining any net operating loss carryover under section 
        172(b) for subsequent taxable years''.
            (2) Section 461(l)(3)(A) of such Code is amended--
                    (A) in clause (i), by inserting ``and without 
                regard to any deduction allowable under section 172 or 
                199A'' after ``under paragraph (1)'', and
                    (B) by adding at the end the following flush 
                sentence:
        ``Such excess shall be determined without regard to any 
        deductions, gross income, or gains attributable to any trade or 
        business of performing services as an employee.''.
            (3) Section 461(l)(3) of such Code is amended by 
        redesignating subparagraph (B) as subparagraph (C) and by 
        inserting after subparagraph (A) the following new 
        subparagraph:
                    ``(B) Treatment of capital gains and losses.--
                            ``(i) Losses.--Deductions for losses from 
                        sales or exchanges of capital assets shall not 
                        be taken into account under subparagraph 
                        (A)(i).
                            ``(ii) Gains.--The amount of gains from 
                        sales or exchanges of capital assets taken into 
                        account under subparagraph (A)(ii) shall not 
                        exceed the lesser of--
                                    ``(I) the capital gain net income 
                                determined by taking into account only 
                                gains and losses attributable to a 
                                trade or business, or
                                    ``(II) the capital gain net 
                                income.''.
    (c) Effective Dates.--
            (1) In general.--The amendments made by subsection (a) 
        shall apply to taxable years beginning after December 31, 2017.
            (2) Technical amendments.--The amendments made by 
        subsection (b) shall take effect as if included in the 
        provisions of Public Law 115-97 to which they relate.

SEC. 2205. MODIFICATION OF CREDIT FOR PRIOR YEAR MINIMUM TAX LIABILITY 
              OF CORPORATIONS.

    (a) In General.--Section 53(e) of the Internal Revenue Code of 1986 
is amended to read as follows:
    ``(e) Credit Treated as Refundable for Certain Taxpayers.--In the 
case of the first taxable year of a corporation beginning in 2018--
            ``(1) subsection (c) shall not apply, and
            ``(2) for purposes of this title (other than this section), 
        the credit allowed by reason of this subsection shall be 
        treated as allowed under subpart C (and not this subpart).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.

SEC. 2206. MODIFICATION OF LIMITATION ON BUSINESS INTEREST.

    (a) In General.--Section 163(j) of the Internal Revenue Code of 
1986 is amended by redesignating paragraph (10) as paragraph (11) and 
by inserting after paragraph (9) the following new paragraph:
            ``(10) Special rule for taxable years beginning in 2019 and 
        2020.--
                    ``(A) In general.--In the case of any taxable year 
                beginning in 2019 or 2020, paragraph (1)(B) shall be 
                applied by substituting `50 percent' for `30 percent'.
                    ``(B) Election to use 2019 income for taxable years 
                beginning in 2020.--
                            ``(i) In general.--Subject to clause (ii), 
                        in the case of any taxable year beginning in 
                        2020, the taxpayer may elect to apply this 
                        subsection by substituting the adjusted taxable 
                        income of the taxpayer for the last taxable 
                        year beginning in 2019 for the adjusted taxable 
                        income for such taxable year.
                            ``(ii) Special rule for short taxable 
                        years.--No election may be made under clause 
                        (i) with respect to any taxable year beginning 
                        in 2020 if such taxable year is a short taxable 
                        year.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.

SEC. 2207. TECHNICAL AMENDMENTS REGARDING QUALIFIED IMPROVEMENT 
              PROPERTY.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
is amended--
            (1) in subsection (e)--
                    (A) in paragraph (3)(E), by striking ``and'' at the 
                end of clause (v), by striking the period at the end of 
                clause (vi) and inserting ``, and'', and by adding at 
                the end the following new clause:
                            ``(vii) any qualified improvement 
                        property.'', and
                    (B) in paragraph (6)(A), by inserting ``made by the 
                taxpayer'' after ``any improvement'', and
            (2) in the table contained in subsection (g)(3)(B)--
                    (A) by striking the item relating to subparagraph 
                (D)(v), and
                    (B) by inserting after the item relating to 
                subparagraph (E)(vi) the following new item:
        ``(E)(vii).........................................       20''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in section 13204 of Public Law 115-97.

SEC. 2208. INSTALLMENTS NOT TO PREVENT CREDIT OR REFUND OF OVERPAYMENTS 
              OR INCREASE ESTIMATED TAXES.

    (a) In General.--Section 965(h) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(7) Installments not to prevent credit or refund of 
        overpayments or increase estimated taxes.--If an election is 
        made under paragraph (1) to pay the net tax liability under 
        this section in installments--
                    ``(A) no installment of such net tax liability 
                shall--
                            ``(i) in the case of a request for credit 
                        or refund, be taken into account as a liability 
                        for purposes of determining whether an 
                        overpayment exists for purposes of section 6402 
                        before the date on which such installment is 
                        due, or
                            ``(ii) for purposes of sections 6425, 6654, 
                        and 6655, be treated as a tax imposed by 
                        section 1, section 11, or subchapter L of 
                        chapter 1, and
                    ``(B) the first sentence of section 6403 shall not 
                apply with respect to any such installment.''.
    (b) Limitation on Payment of Interest.--In the case of the portion 
of any overpayment which exists by reason of the application of section 
965(h)(7) of the Internal Revenue Code of 1986 (as added by this 
section)--
            (1) if credit or refund of such portion is made on or 
        before the date which is 45 days after the date of the 
        enactment of this Act, no interest shall be allowed or paid 
        under section 6611 of such Code with respect to such portion; 
        and
            (2) if credit or refund of such portion is made after the 
        date which is 45 days after the date of the enactment of this 
        Act, no interest shall be allowed or paid under section 6611 of 
        such Code with respect to such portion for any period before 
        the date of the enactment of this Act.
    (c) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in section 14103 of Public Law 115-97.

SEC. 2209. RESTORATION OF LIMITATION ON DOWNWARD ATTRIBUTION OF STOCK 
              OWNERSHIP IN APPLYING CONSTRUCTIVE OWNERSHIP RULES.

    (a) In General.--Section 958(b) of the Internal Revenue Code of 
1986 is amended--
            (1) by inserting after paragraph (3) the following:
            ``(4) Subparagraphs (A), (B), and (C) of section 318(a)(3) 
        shall not be applied so as to consider a United States person 
        as owning stock which is owned by a person who is not a United 
        States person.'', and
            (2) by striking ``Paragraph (1)'' in the last sentence and 
        inserting ``Paragraphs (1) and (4)''.
    (b) Foreign Controlled United States Shareholders.--Subpart F of 
part III of subchapter N of chapter 1 of such Code is amended by 
inserting after section 951A the following new section:

``SEC. 951B. AMOUNTS INCLUDED IN GROSS INCOME OF FOREIGN CONTROLLED 
              UNITED STATES SHAREHOLDERS.

    ``(a) In General.--In the case of any foreign controlled United 
States shareholder of a foreign controlled foreign corporation--
            ``(1) this subpart (other than sections 951A, 951(b), 957, 
        and 965) shall be applied with respect to such shareholder 
        (separately from, and in addition to, the application of this 
        subpart without regard to this section)--
                    ``(A) by substituting `foreign controlled United 
                States shareholder' for `United States shareholder' 
                each place it appears therein, and
                    ``(B) by substituting `foreign controlled foreign 
                corporation' for `controlled foreign corporation' each 
                place it appears therein, and
            ``(2) sections 951A and 965 shall be applied with respect 
        to such shareholder --
                    ``(A) by treating each reference to `United States 
                shareholder' in such sections as including a reference 
                to such shareholder, and
                    ``(B) by treating each reference to `controlled 
                foreign corporation' in such sections as including a 
                reference to such foreign controlled foreign 
                corporation.
    ``(b) Foreign Controlled United States Shareholder.--For purposes 
of this section, the term `foreign controlled United States 
shareholder' means, with respect to any foreign corporation, any United 
States person which would be a United States shareholder with respect 
to such foreign corporation if--
            ``(1) section 951(b) were applied by substituting `more 
        than 50 percent' for `10 percent or more', and
            ``(2) section 958(b) were applied without regard to 
        paragraph (4) thereof.
    ``(c) Foreign Controlled Foreign Corporation.--For purposes of this 
section, the term `foreign controlled foreign corporation' means a 
foreign corporation, other than a controlled foreign corporation, which 
would be a controlled foreign corporation if section 957(a) were 
applied--
            ``(1) by substituting `foreign controlled United States 
        shareholders' for `United States shareholders', and
            ``(2) by substituting `section 958(b) (other than paragraph 
        (4) thereof)' for `section 958(b)'.
    ``(d) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary or appropriate to carry out the 
purposes of this section, including regulations or other guidance--
            ``(1) to treat a foreign controlled United States 
        shareholder or a foreign controlled foreign corporation as a 
        United States shareholder or as a controlled foreign 
        corporation, respectively, for purposes of provisions of this 
        title other than this subpart, and
            ``(2) to prevent the avoidance of the purposes of this 
        section.''.
    (c) Clerical Amendment.--The table of sections for subpart F of 
part III of subchapter N of chapter 1 of such Code is amended by 
inserting after the item relating to section 951A the following new 
item:

``Sec. 951B. Amounts included in gross income of foreign controlled 
                            United States shareholders.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to--
            (1) the last taxable year of foreign corporations beginning 
        before January 1, 2018, and each subsequent taxable year of 
        such foreign corporations, and
            (2) taxable years of United States persons in which or with 
        which such taxable years of foreign corporations end.

  DIVISION C--ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED 
                             STATES ECONOMY

                    TITLE I--ECONOMIC STABILIZATION

SEC. 3101. SHORT TITLE.

    This title may be cited as the ``Coronavirus Economic Stabilization 
Act of 2020''.

SEC. 3102. EMERGENCY RELIEF THROUGH LOANS AND LOAN GUARANTEES.

    (a) In General.--Notwithstanding any other provision of law, to 
provide liquidity to eligible businesses related to losses incurred as 
a direct result of coronavirus, the Secretary is authorized to make or 
guarantee loans to eligible businesses that do not, in the aggregate, 
exceed $208,000,000,000 and provide the subsidy amounts necessary for 
such loans and loan guarantees in accordance with the provisions of the 
Federal Credit Reform Act of 1990 (2 U.S.C. 661 et seq.).
    (b) Distribution of Loans and Loan Guarantees.--Loans and loan 
guarantees made pursuant to subsection (a) shall be made available to 
eligible business as follows:
            (1) Not more than $50,000,000,000 shall be available for 
        passenger air carriers.
            (2) Not more than $8,000,000,000 shall be available for 
        cargo air carriers.
            (3) Not more than $150,000,000,000 shall be available for 
        other eligible businesses.
    (c) Loans and Loan Guarantees.--
            (1) In general.--The Secretary shall review and decide on 
        applications for loans and loan guarantees under this section 
        and may enter into agreements to make or guarantee loans to one 
        or more obligors if the Secretary determines, in the 
        Secretary's discretion, that--
                    (A) the obligor is a eligible business for which 
                credit is not reasonably available at the time of the 
                transaction;
                    (B) the intended obligation by the obligor is 
                prudently incurred; and
                    (C) the loan is sufficiently secured.
            (2) Terms and limitations.--
                    (A) Forms; terms and conditions.--A loan or loan 
                guarantee shall be issued under this section in such 
                form and on such terms and conditions and contain such 
                covenants, representatives, warranties, and 
                requirements (including requirements for audits) as the 
                Secretary determines appropriate. Any loans made by the 
                Secretary under this section shall be at a rate not 
                less than a rate determined by the Secretary taking 
                into consideration the current average yield on 
                outstanding marketable obligations of the United States 
                of comparable maturity.
                    (B) Procedures.--As soon as practicable, but in no 
                case later than 10 days after the date of enactment of 
                this Act, the Secretary shall publish procedures for 
                application and minimum requirements, which may be 
                supplemented by the Secretary in the Secretary's 
                discretion, for the making of loans and loan guarantees 
                under this section.
    (d) Financial Protection of Government.--
            (1) In general.--To the extent feasible and practicable, 
        the Secretary shall ensure that the Federal Government is 
        compensated for the risk assumed in making loans and loan 
        guarantees under this section.
            (2) Government participation in gains.--If an eligible 
        business receives a loan or loan guarantee from the Federal 
        Government under this section, the Secretary is authorized to 
        enter into contracts under which the Federal Government, 
        contingent on the financial success of the eligible business, 
        would participate in the gains of the eligible business or its 
        security holders through the use of such instruments as 
        warrants, stock options, common or preferred stock, or other 
        appropriate equity instruments.
    (e) Deposit of Proceeds.--Amounts collected by the Secretary under 
this section, including the proceeds of investments, earnings, and 
interest collected, shall be deposited as follows:
            (1) Amounts collected from eligible businesses that 
        received loans or loan guarantees under paragraph (1) or (2) of 
        subsection (b) shall be deposited in the Airport and Airway 
        Trust Fund under section 9502 of the Internal Revenue Code of 
        1986.
            (2) Amounts collected from eligible businesses that 
        received loans or loan guarantees under paragraph (3) of 
        subsection (b) shall be deposited in the Treasury as 
        miscellaneous receipts.
    (f) Administrative Expenses.--Notwithstanding any other provision 
of law, the Secretary may use $100,000,000 of the funds made available 
under this section to pay costs and administrative expenses associated 
with the provision of direct loans or guarantees authorized under this 
section.
    (g) Conforming Amendment.--Section 10(a) of the Gold Reserve Act of 
1934 (31 U.S.C. 5302(a)) is amended--
            (1) by striking ``and'' before ``section 3''; and
            (2) by inserting ``and the Coronavirus Economic 
        Stabilization Act of 2020,'' before ``and for investing''.

SEC. 3103. LIMITATION ON CERTAIN EMPLOYEE COMPENSATION.

    (a) In General.--The Secretary may only enter into a loan or loan 
agreement under section 3102(a) with an eligible business after the 
eligible business enters into a legally binding agreement with the 
Secretary that, during the 2-year period beginning March 1, 2020, and 
ending March 1, 2022, no officer or employee of the eligible business 
whose total compensation exceeded $425,000 in calendar year 2019 (other 
than an employee whose compensation is determined through an existing 
collective bargaining agreement entered into prior to March 1, 2020)--
            (1) will receive from the eligible business total 
        compensation which exceeds, during any 12 consecutive months of 
        such 2-year period, the total compensation received by the 
        officer or employee from the eligible business in calendar year 
        2019; and
            (2) will receive from the eligible business severance pay 
        or other benefits upon termination of employment with the 
        eligible business which exceeds twice the maximum total 
        compensation received by the officer or employee from the 
        eligible business in calendar year 2019.
    (b) Total Compensation Defined.--In this section, the term ``total 
compensation'' includes salary, bonuses, awards of stock, and other 
financial benefits provided by an eligible business to an officer or 
employee of the eligible business.

SEC. 3104. CONTINUATION OF CERTAIN AIR SERVICE.

    The Secretary of Transportation is authorized to require, to the 
extent reasonable and practicable, an air carrier receiving loans and 
loan guarantees under section 3102 to maintain scheduled air 
transportation service as the Secretary of Transportation deems 
necessary to ensure services to any point served by that carrier before 
March 1, 2020. When considering whether to exercise the authority 
granted by this section, the Secretary of Transportation shall take 
into consideration the air transportation needs of small and remote 
communities.

SEC. 3105. REPORTS.

    (a) Secretary.--The Secretary shall, with respect to the loans and 
loan guarantees provided under section 3102, make such reports as are 
required under section 5302 or title 31, United States Code.
    (b) Government Accountability Office.--
            (1) Study.--The Comptroller General of the United States 
        shall conduct a study on the loans and loan guarantees provided 
        under section 3102.
            (2) Report.--Not later than 9 months after the date of 
        enactment of this Act, and annually thereafter through the year 
        succeeding the last year for which loans or loan guarantees 
        provided under section 3102 are in effect, the Comptroller 
        General shall submit to the Committee on Transportation and 
        Infrastructure, the Committee on Appropriations, and the 
        Committee on the Budget of the House of Representatives and the 
        Committee on Commerce, Science, and Transportation, the 
        Committee on Appropriations, and the Committee on the Budget of 
        the Senate a report on the loans and loan guarantees provided 
        under section 3102.

SEC. 3106. COORDINATION WITH SECRETARY OF TRANSPORTATION.

    In implementing this title with respect to air carriers, the 
Secretary shall coordinate with the Secretary of Transportation.

SEC. 3107. DEFINITIONS.

    In this title:
            (1) Air carrier.--The term ``air carrier'' has the meaning 
        such term has under section 40102 of title 49, United States 
        Code.
            (2) Coronavirus.--The term ``coronavirus'' means SARS-CoV-2 
        or another coronavirus with pandemic potential.
            (3) Covered loss.--The term ``covered loss'' includes 
        losses, direct or incremental, incurred as a result of 
        coronavirus, as determined by the Secretary.
            (4) Eligible business.--The term ``eligible business'' 
        means--
                    (A) an air carrier; or
                    (B) a United States business that has incurred 
                covered losses such that the continued operations of 
                the business are jeopardized, as determined by the 
                Secretary, and that has not otherwise applied for or 
                received economic relief in the form of loans or loan 
                guarantees provided under any other provision of this 
                Act.
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of the Treasury, or the designee of the Secretary of the 
        Treasury.

SEC. 3108. RULE OF CONSTRUCTION.

    Nothing in this title shall be construed to allow the Secretary to 
provide relief to eligible businesses except in the form of secured 
loans and loan guarantees as provided in this title and under terms and 
conditions that are in the interest of the Federal Government.

                    TITLE II--AVIATION EXCISE TAXES

SEC. 3201. SUSPENSION OF CERTAIN AVIATION EXCISE TAXES.

    (a) Transportation by Air.--In the case of any payment for 
transportation by air (including any amount treated as paid for 
transportation by air by reason of section 4261(e)(3) of the Internal 
Revenue Code of 1986) during the excise tax holiday period, no tax 
shall be imposed under section 4261 or 4271 of such Code. The preceding 
sentence shall not apply to amounts paid for transportation on or 
before the date of the enactment of this Act.
    (b) Use of Kerosene in Commercial Aviation.--In the case of 
kerosene used in commercial aviation (as defined in section 4083 of the 
Internal Revenue Code of 1986) during the excise tax holiday period--
            (1) no tax shall be imposed on such kerosene under--
                    (A) section 4041(c) of the Internal Revenue Code of 
                1986, or
                    (B) section 4081 of such Code (other than at the 
                rate provided in subsection (a)(2)(B) thereof), and
            (2) section 6427(l) of such Code shall be applied--
                    (A) by treating such use as a nontaxable use, and
                    (B) without regard to paragraph (4)(A)(ii) thereof.
    (c) Excise Tax Holiday Period.--For purposes of section, the term 
``excise tax holiday period'' means the period beginning after the date 
of the enactment of this section and ending before January 1, 2021.

                    DIVISION D--HEALTH CARE RESPONSE

                       TITLE I--HEALTH PROVISIONS

                Subtitle A--Addressing Supply Shortages

        PART I--MOVING THE STRATEGIC NATIONAL STOCKPILE TO ASPR

SEC. 4101. MOVING THE STRATEGIC NATIONAL STOCKPILE TO ASPR.

    Section 319F-2(a)(1) of the Public Health Service Act (42 U.S.C. 
247d-6b(a)(1)) is amended by striking ``The Secretary, in collaboration 
with the Assistant Secretary for Preparedness and Response and the 
Director of the Centers for Disease Control and Prevention, and in 
coordination with the Secretary of Homeland Security (referred to in 
this section as the `Homeland Security Secretary'), shall maintain'' 
and inserting ``The Secretary, in collaboration with the Assistant 
Secretary for Preparedness and Response, and in coordination with the 
Secretary of Homeland Security (referred to in this section as the 
`Homeland Security Secretary'), shall maintain''.

                   PART II--MEDICAL PRODUCT SUPPLIES

SEC. 4111. NATIONAL ACADEMIES REPORT ON AMERICA'S MEDICAL PRODUCT 
              SUPPLY CHAIN SECURITY.

    (a) In General.--Not later than 60 days after the date of enactment 
of this Act, the Secretary of Health and Human Services shall enter 
into an agreement with the National Academies of Sciences, Engineering, 
and Medicine (referred to in this section as the ``National 
Academies'') to examine, and, in a manner that does not compromise 
national security, report on, the security of the United States medical 
product supply chain.
    (b) Purposes.--The report developed under this section shall--
            (1) assess and evaluate the dependence of the United 
        States, including the private commercial sector, States, and 
        the Federal Government, on critical drugs and devices that are 
        sourced or manufactured outside of the United States, which may 
        include an analysis of--
                    (A) the supply chain of critical drugs and devices 
                of greatest priority to providing health care;
                    (B) any potential public health security or 
                national security risks associated with reliance on 
                critical drugs and devices sourced or manufactured 
                outside of the United States, which may include 
                responses to previous or existing shortages or public 
                health emergencies, such as infectious disease 
                outbreaks, bioterror attacks, and other public health 
                threats;
                    (C) any existing supply chain information gaps, as 
                applicable; and
                    (D) potential economic impact of increased domestic 
                manufacturing; and
            (2) provide recommendations, which may include a plan to 
        improve the resiliency of the supply chain for critical drugs 
        and devices as described in paragraph (1), and to address any 
        supply vulnerabilities or potential disruptions of such 
        products that would significantly affect or pose a threat to 
        public health security or national security, as appropriate, 
        which may include strategies to--
                    (A) promote supply chain redundancy and contingency 
                planning;
                    (B) encourage domestic manufacturing, including 
                consideration of economic impacts, if any;
                    (C) improve supply chain information gaps;
                    (D) improve planning considerations for medical 
                product supply chain capacity during public health 
                emergencies; and
                    (E) promote the accessibility of such drugs and 
                devices.
    (c) Input.--In conducting the study and developing the report under 
subsection (b), the National Academies shall--
            (1) consider input from the Department of Health and Human 
        Services, the Department of Homeland Security, the Department 
        of Defense, the Department of Commerce, the Department of 
        State, the Department of Veterans Affairs, the Department of 
        Justice, and any other Federal agencies as appropriate; and
            (2) consult with relevant stakeholders, which may include 
        conducting public meetings and other forms of engagement, as 
        appropriate, with health care providers, medical professional 
        societies, State-based societies, public health experts, State 
        and local public health departments, State medical boards, 
        patient groups, medical product manufacturers, health care 
        distributors, wholesalers and group purchasing organizations, 
        pharmacists, and other entities with experience in health care 
        and public health, as appropriate.
    (d) Definitions.--In this section, the terms ``device'' and 
``drug'' have the meanings given such terms in section 201 of the 
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).

SEC. 4112. REQUIRING THE STRATEGIC NATIONAL STOCKPILE TO INCLUDE 
              CERTAIN TYPES OF MEDICAL SUPPLIES.

    Section 319F-2(a)(1) of the Public Health Service Act (42 U.S.C. 
247d-6b(a)(1)) is amended by inserting ``(including personal protective 
equipment, ancillary medical supplies, and other applicable supplies 
required for the administration of drugs, vaccines and other biological 
products, medical devices, and diagnostic tests in the stockpile)'' 
after ``other supplies''.

SEC. 4113. TREATMENT OF 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:
                    ``(D) a respiratory protective device that is 
                approved by the National Institute for Occupational 
                Safety and Health under part 84 of title 42, Code of 
                Federal Regulations (or any successor regulations), and 
                that the Secretary determines to be a priority for use 
                during a public health emergency declared pursuant to 
                section 319.''.

             PART III--MITIGATING EMERGENCY DRUG SHORTAGES

SEC. 4121. PRIORITIZE REVIEWS OF DRUG APPLICATIONS; INCENTIVES.

    Section 506C(g) of the Federal Food, Drug, and Cosmetic Act (21 
U.S.C. 356c(g)) is amended--
            (1) in paragraph (1), by striking ``the Secretary may'' and 
        inserting ``the Secretary shall, as appropriate'';
            (2) in paragraph (1), by inserting ``prioritize and'' 
        before ``expedite the review''; and
            (3) in paragraph (2), by inserting ``prioritize and'' 
        before ``expedite an inspection''.

SEC. 4122. ADDITIONAL MANUFACTURER REPORTING REQUIREMENTS IN RESPONSE 
              TO DRUG SHORTAGES.

    (a) Expansion To Include Active Pharmaceutical Ingredients.--
Subsection (a) of section 506C of the Federal Food, Drug, and Cosmetic 
Act (21 U.S.C. 356c) is amended--
            (1) in paragraph (1)(C), by inserting ``or any such drug 
        that is critical to the public health during a public health 
        emergency determined under section 319 of the Public Health 
        Service Act'' after ``during surgery''; and
            (2) in the flush text at the end--
                    (A) by inserting ``, or a discontinuance or an 
                interruption in the manufacture of the active 
                pharmaceutical ingredients of such drug,'' before 
                ``that is likely''; and
                    (B) by adding at the end the following: 
                ``Notification under this subsection shall include 
                disclosure of reasons for the discontinuation or 
                interruption, as applicable; if an active 
                pharmaceutical ingredient is a reason for, or risk 
                factor in, such discontinuation or interruption, the 
                source of the active pharmaceutical ingredient and any 
                alternative sources for the active pharmaceutical 
                ingredient known by the manufacturer; whether any 
                associated medical devices used for preparation or 
                administration included in the finished dosage form is 
                a reason for, or a risk factor in, such discontinuation 
                or interruption; the expected duration of the 
                interruption; and such other information as the 
                Secretary may require.''.
    (b) FOIA Exemption.--Section 506C(d) of the Federal Food, Drug, and 
Cosmetic Act (21 U.S.C. 356c(d)) is amended by adding at the end the 
following: ``Information provided by a manufacturer to the Secretary 
under this section shall not be subject to disclosure under section 552 
of title 5, United States Code.''.
    (c) Manufacturing Contingency Plans.--Section 506C of the Federal 
Food, Drug, and Cosmetic Act (21 U.S.C. 356c) is amended by adding at 
the end the following:
    ``(j) Manufacturer Contingency Plans.--Each manufacturer of a drug 
described in subsection (a) or of any active pharmaceutical ingredient 
or any associated medical devices used for preparation or 
administration included in the finished dosage form of such a drug, 
shall maintain contingency and redundancy plans, as applicable, for 
each establishment in which such drugs or active pharmaceutical 
ingredients of such drugs are manufactured to help prevent or mitigate 
interruptions in the supply of the drug or ingredient.''.
    (d) Annual Notification.--Section 506E of the Federal Food, Drug, 
and Cosmetic Act (21 U.S.C. 356e) is amended by adding at the end the 
following:
    ``(d) Interagency Notification.--Not later than 180 days after the 
date of enactment of this subsection, and every 90 days thereafter, the 
Secretary shall transmit a report regarding the drugs of the current 
drug shortage list under this section to the Administrator of the 
Centers for Medicare & Medicaid Services.''.
    (e) Reporting After Inspections.--Section 704(b) of the Federal 
Food, Drug, and Cosmetic Act (21 U.S.C. 374(b)) is amended--
            (1) by redesignating paragraphs (1) and (2) and 
        subparagraphs (A) and (B);
            (2) by striking ``(b) Upon completion'' and inserting 
        ``(b)(1) Upon completion''; and
            (3) by adding at the end the following:
    ``(2) In carrying out this subsection with respect to any 
establishment manufacturing a drug approved under subsection (c) or (j) 
of section 505 for which a notification has been submitted in 
accordance with section 506C is, or has been in the last 5 years, 
listed on the drug shortage list under section 506E, or that is 
described in section 505(j)(11)(A), a copy of the report shall be sent 
promptly to the appropriate offices of the Food and Drug Administration 
with expertise regarding drug shortages. Such offices shall ensure 
timely and effective coordination regarding the reviews of such report 
and overseeing the alignment of any feedback regarding such report, or 
corrective or preventative actions, after consideration of the 
systematic benefits and risks to public health, patient safety, the 
drug supply and drug supply chain, and timely patient access to such 
drugs.''.
    (f) Effective Date.--The amendments made by this section and 
section 4121 shall take effect on the date that is 180 days after the 
date of enactment of this Act.

SEC. 4123. GAO REPORT ON INTRA-AGENCY COORDINATION.

    (a) In General.--Not later than 2 years after the date of enactment 
of this Act, the Comptroller General of the United States shall submit 
to the Committee on Health, Education, Labor, and Pensions of the 
Senate and the Committee on Energy and Commerce of the House of 
Representatives a report examining the Food and Drug Administration's 
intra-agency coordination, communication, and decision making in 
assessing drug shortage risks, and taking corrective action.
    (b) Content.--The report shall include--
            (1) consideration of--
                    (A) risks associated with violations of current 
                good manufacturing practices;
                    (B) corrective and preventative actions with 
                respect to such violations requested by the Food and 
                Drug Administration;
                    (C) the effects of potential manufacturing slow-
                downs or shut-downs on potential drug shortages, 
                including the discontinuance of drug manufacturing and 
                marketing;
                    (D) efforts to prioritize review of applications 
                for drugs that the Secretary has determined under 
                section 506E of the Federal Food, Drug, and Cosmetic 
                Act (21 U.S.C. 356e) to be in shortage; and
                    (E) efforts to prioritize inspections of facilities 
                necessary for approval of applications for drugs 
                described in subparagraph (D);
            (2) a description of how the Food and Drug Administration 
        proactively coordinates strategies to mitigate the consequences 
        of the violations, slow-downs, and shut-downs described in 
        paragraph (1) across agencies; and
            (3) an evaluation of changes in relevant Food and Drug 
        Administration practices that such agency has proposed but not 
        yet implemented.

SEC. 4124. REPORT.

    Not later than 2 years after the date of enactment of this Act, the 
Secretary of Health and Human Services, in coordination with the 
Commissioner of Food and Drugs and the Administrator of the Centers for 
Medicare & Medicaid Services, shall develop and submit to the Committee 
on Health, Education, Labor, and Pensions of the Senate and the 
Committee on Energy and Commerce of the House of Representatives a 
report containing recommendations--
            (1) for market-based incentives or other appropriate 
        mechanisms, sufficient to encourage the manufacture of drugs in 
        shortage or at risk of shortage; and
            (2) on how the Emerging Technology Program of the Food and 
        Drug Administration can help facilitate creating or upgrading 
        existing technologies to address drug shortage challenges and 
        promote modern, reliable manufacturing strategies.

SEC. 4125. SAFE HARBOR PROVISION.

    (a) In General.--The Federal Food, Drug, and Cosmetic Act is 
amended by inserting after section 502 (21 U.S.C. 352) the following:

``SEC. 502A. SAFE HARBOR PROVISION.

    ``(a) In General.--The communication of information, consistent 
with subsection (b), with respect to the use of a drug or device 
authorized under section 564 provided or distributed to a health care 
provider, shall not--
            ``(1) be a basis for treating such drug or device as 
        misbranded under subsection (a) or (f) of section 502, or in 
        violation of section 505, 515, or 564 of this Act or subsection 
        (a) or (k) of section 351(a)(1) of the Public Health Service 
        Act, as applicable; or
            ``(2) be treated as evidence that such drug or device is 
        misbranded under subsection (a) or (f) of section 502, or in 
        violation of section 505, 513, 515, or 564 of this Act or 
        subsection (a) or (k) of section 351 of the Public Health 
        Service Act, as applicable.
    ``(b) Provision of Information.--
            ``(1) In general.--Any information relating to a use of a 
        drug or device authorized under section 564, or for which a 
        submission under section 564 has been submitted, that--
                    ``(A) is neither false nor misleading, when 
                measured objectively against the information available 
                at the time the statement is made;
                    ``(B) is accompanied, as required, by an 
                appropriate disclaimer, as described in paragraph (2); 
                and
                    ``(C) is based on competent and reliable scientific 
                evidence, as described in subsection (c).
            ``(2) Disclaimers.--For purposes of paragraph (1), such 
        information shall be accompanied, as necessary, by an 
        appropriate disclaimer, including--
                    ``(A) a statement identifying any differences 
                between the information and any labeling of the drug or 
                device;
                    ``(B) a statement identifying contradictory 
                evidence; and
                    ``(C) such other information as may be required by 
                regulation.
    ``(c) Competent and Reliable Scientific Evidence.--In this section, 
the term `competent and reliable scientific evidence' means evidence 
established through scientific methods that are widely accepted by 
experts in the relevant field and followed pursuant to a clear and 
well-described protocol, as scientifically appropriate. Evidence may 
constitute competent and reliable scientific evidence within the 
meaning of this section--
            ``(1) regardless of whether it is supported by 2 adequate 
        and well-controlled clinical studies; and
            ``(2) may include--
                    ``(A) information derived from clinical trials, 
                observational studies, clinical studies or bench tests 
                that describe performance, database reviews, 
                registries, patient utilization projections, and 
                modeling techniques, and the data, inputs, and 
                components of such information;
                    ``(B) information about the effects of a drug or 
                device in subgroups defined by demographic or other 
                variables, including groups defined by race, sex, risk 
                factors, or other variables, such as genomic features 
                or disease severity;
                    ``(C) information related to the emergency use 
                authorization, as applicable; and
                    ``(D) information relating to the safety, 
                effectiveness, or benefit of a use or treatment that is 
                authorized under section 564 for a drug or device, 
                including information regarding--
                            ``(i) health outcomes, patient or caregiver 
                        experience, or other quality metrics; and
                            ``(ii) the comparative effectiveness of a 
                        drug or device relative to others products, 
                        other health care interventions, program and 
                        quality improvement interventions, or no 
                        intervention.
    ``(d) Distribution.--Information pursuant to subsection (b) may be 
distributed proactively through written or oral means, or other 
information platforms, to a health care provider, payor, formulary 
committee, or other similar entity carrying out responsibilities for 
making drug coverage, reimbursement, or usage decisions on a population 
basis.
    ``(e) Coverage Not Excluded.--The distribution of information that 
otherwise meets the requirements of this section shall not fail to meet 
the requirements of subsection (a) because the manufacturer or 
distributor of the drug or device about which information is being 
distributed has--
            ``(1) knowledge that such drug or device is being used by 
        patients or health care practitioners in a manner not described 
        in any labeling of the drug or device, as applicable; or
            ``(2) objective or subjective intent that such drug or 
        device be used in a manner inconsistent with any labeling, as 
        applicable, of such drug or device.
    ``(f) Rule of Construction.--Nothing in this section shall be 
construed--
            ``(1) to limit communication not specifically permitted by 
        this section; or
            ``(2) to alter or expand the authority of the Secretary to 
        enforce the provisions of this Act, except to the extent that 
        the communication of information in accordance with this 
        section is permitted.''.

         PART IV--PREVENTING ESSENTIAL MEDICAL DEVICE SHORTAGES

SEC. 4131. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION OF MEDICAL 
              DEVICES.

    Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
351 et seq.) is amended by inserting after section 506I the following:

``SEC. 506J. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION OF 
              MEDICAL DEVICES.

    ``(a) In General.--A manufacturer of a device that--
            ``(1) is critical to public health during a public health 
        emergency, including devices that are life-supporting, life-
        sustaining, or intended for use in emergency medical care or 
        during surgery; or
            ``(2) for which the Secretary determines that information 
        on potential meaningful supply disruptions of such device is 
        needed during, or in advance of, a public health emergency;
shall, during, or in advance of, a public health emergency determined 
by the Secretary pursuant to section 319, notify the Secretary, in 
accordance with subsection (b), of a permanent discontinuance in the 
manufacture of the device (except for discontinuances as a result of an 
approved modification of the device) or an interruption of the 
manufacture of the device that is likely to lead to a meaningful 
disruption in the supply of that device in the United States, and the 
reasons for such discontinuance or interruption.
    ``(b) Timing.--A notice required under subsection (a) shall be 
submitted to the Secretary--
            ``(1) at least 6 months prior to the date of the 
        discontinuance or interruption; or
            ``(2) if compliance with paragraph (1) is not possible, as 
        soon as practicable.
    ``(c) Distribution.--
            ``(1) Public availability.--To the maximum extent 
        practicable, subject to paragraph (2), the Secretary shall 
        distribute, through such means as the Secretary determines 
        appropriate, information on the discontinuance or interruption 
        of the manufacture of devices reported under subsection (a) to 
        appropriate organizations, including physician, health 
        provider, patient organizations, and supply chain partners, as 
        appropriate and applicable.
            ``(2) Public health exception.--The Secretary may choose 
        not to make information collected under this section publicly 
        available pursuant to this section if the Secretary determines 
        that disclosure of such information would adversely affect the 
        public health, such as by increasing the possibility of 
        unnecessary over purchase of product or other disruption of the 
        availability of medical products to patients.
    ``(d) Confidentiality.--Nothing in this section shall be construed 
as authorizing the Secretary to disclose any information that is a 
trade secret or confidential information subject to section 552(b)(4) 
of title 5, United States Code, or section 1905 of title 18, United 
States Code.
    ``(e) Failure To Meet Requirements.--If a person fails to submit 
information required under subsection (a) in accordance with subsection 
(b)--
            ``(1) the Secretary shall issue a letter to such person 
        informing such person of such failure;
            ``(2) not later than 30 calendar days after the issuance of 
        a letter under paragraph (1), the person who receives such 
        letter shall submit to the Secretary a written response to such 
        letter setting forth the basis for noncompliance and providing 
        information required under subsection (a); and
            ``(3) not later than 45 calendar days after the issuance of 
        a letter under paragraph (1), the Secretary shall make such 
        letter and any response to such letter under paragraph (2) 
        available to the public on the internet website of the Food and 
        Drug Administration, with appropriate redactions made to 
        protect information described in subsection (d), except that, 
        if the Secretary determines that the letter under paragraph (1) 
        was issued in error or, after review of such response, the 
        person had a reasonable basis for not notifying as required 
        under subsection (a), the requirements of this paragraph shall 
        not apply.
    ``(f) Expedited Inspections and Reviews.--If, based on 
notifications described in subsection (a) or any other relevant 
information, the Secretary concludes that there is, or is likely to be, 
a shortage of an device, the Secretary shall, as appropriate--
            ``(1) prioritize and expedite the review of a submission 
        under section 513(f)(2), 515, review of a notification under 
        section 510(k), or 520(m) for a device that could help mitigate 
        or prevent such shortage; or
            ``(2) prioritize and expedite an inspection or reinspection 
        of an establishment that could help mitigate or prevent such 
        shortage.
    ``(g) Device Shortage List.--
            ``(1) Establishment.--The Secretary shall establish and 
        maintain an up-to-date list of devices that are determined by 
        the Secretary to be in shortage in the United States.
            ``(2) Contents.--For each device included on the list under 
        paragraph (1), the Secretary shall include the following 
        information:
                    ``(A) The category or name of the device in 
                shortage.
                    ``(B) The name of each manufacturer of such device.
                    ``(C) The reason for the shortage, as determined by 
                the Secretary, selecting from the following categories:
                            ``(i) Requirements related to complying 
                        with good manufacturing practices.
                            ``(ii) Regulatory delay.
                            ``(iii) Shortage or discontinuance of a 
                        component or part.
                            ``(iv) Discontinuance of the manufacture of 
                        the device.
                            ``(v) Delay in shipping of the device.
                            ``(vi) Delay in sterilization of the 
                        device.
                            ``(vii) Demand increase for the device.
                    ``(D) The estimated duration of the shortage as 
                determined by the Secretary.
            ``(3) Public availability.--
                    ``(A) In general.--Subject to subparagraphs (B) and 
                (C), the Secretary shall make the information in the 
                list under paragraph (1) publicly available.
                    ``(B) Trade secrets and confidential information.--
                Nothing in this subsection shall be construed to alter 
                or amend section 1905 of title 18, United States Code, 
                or section 552(b)(4) of title 5 of such Code.
                    ``(C) Public health exception.--The Secretary may 
                elect not to make information collected under this 
                subsection publicly available if the Secretary 
                determines that disclosure of such information would 
                adversely affect the public health (such as by 
                increasing the possibility of hoarding or other 
                disruption of the availability of the device to 
                patients).
    ``(h) Rule of Construction.--Nothing in this section shall be 
construed to affect the authority of the Secretary on the date of 
enactment of this section to expedite the review of devices under 
section 515 of the Federal Food, Drug, and Cosmetic Act, section 515B 
of such Act relating to the priority review program for devices, and 
section 564 of such Act relating to the emergency use authorization 
authorities.
    ``(i) Definitions.--In this section:
            ``(1) Device.--The term `device' means a device (as defined 
        in section 201(h)) that is intended for human use and is 
        subject to sections 510(k), 513(f)(2), 515, or 520(m).
            ``(2) Meaningful disruption.--The term `meaningful 
        disruption'--
                    ``(A) means a change in production that is 
                reasonably likely to lead to a reduction in the supply 
                of a device by a manufacturer that is more than 
                negligible and affects the ability of the manufacturer 
                to fill orders or meet expected demand for its product;
                    ``(B) does not include interruptions in 
                manufacturing due to matters such as routine 
                maintenance or insignificant changes in manufacturing 
                so long as the manufacturer expects to resume 
                operations in a reasonable or short period of time; and
                    ``(C) does not include interruptions in 
                manufacturing of components or raw materials so long as 
                such interruptions do not result in a shortage of 
                finished product and the manufacturer expects to resume 
                operations in a reasonable or short period of time.
            ``(3) Shortage.--The term `shortage', with respect to a 
        device, means a period of time when the demand or projected 
        demand for the device within the United States exceeds the 
        supply of the device.''.

SEC. 4132. GAO REPORT ON INTRA-AGENCY COORDINATION.

    (a) In General.--Not later than 18 months after the date of 
enactment of this Act, the Comptroller General of the United States 
shall submit to the Committee on Health, Education, Labor, and Pensions 
of the Senate and the Committee on Energy and Commerce of the House of 
Representatives a report examining the Food and Drug Administration's 
intra-agency coordination, communication, and decision-making in 
assessing device shortages and risks associated with the supply of 
devices, and any efforts by the Food and Drug Administration to 
mitigate any device shortages or to take corrective actions.
    (b) Content.--The report shall include--
            (1) consideration of--
                    (A) risks of creating, worsening, or extending a 
                shortage of a device associated with violations of 
                current good manufacturing practices;
                    (B) corrective and preventative actions with 
                respect to such violations requested by the Food and 
                Drug Administration;
                    (C) the effects of potential manufacturing 
                disruptions or shut-downs on potential device 
                shortages, which may include the discontinuance of 
                device manufacturing and marketing, or the 
                manufacturing of device components or parts;
                    (D) efforts to prioritize and expedite the review 
                of submissions for devices that the Secretary has 
                determined under section 506J(g) of the Federal Food, 
                Drug, and Cosmetic Act (21 U.S.C. 356j) to be in 
                shortage; and
                    (E) efforts to prioritize inspections of facilities 
                necessary for approval or clearance of devices 
                described in subparagraph (D);
            (2) a description of how the Food and Drug Administration 
        proactively coordinates strategies to mitigate the consequences 
        of the violations, slow-downs, and shut-downs described in 
        paragraph (1) across agencies; and
            (3) an evaluation of changes in relevant Food and Drug 
        Administration practices that such agency has proposed but not 
        yet implemented.
    (c) Definition.--In this section, the term ``device'' has the 
meaning given such term under section 506J(i)(1) of the Federal Food, 
Drug, and Cosmetic Act, as added by section 4131.

          PART V--EMERGENCY USE OF LABORATORY DEVELOPED TESTS

SEC. 4141. EMERGENCY USE OF LABORATORY DEVELOPED TESTS.

    (a) In General.--For the time in which the public health emergency 
under section 319 of the Public Health Service Act (42 U.S.C. 247d) 
related to the coronavirus (COVID-19), declared by the Secretary of 
Health and Human Services (referred to in this section as the 
``Secretary'') on January 31, 2020, is in place (or such other period 
of time determined by the Secretary), tests intended to diagnose COVID-
19 that are described in subsection (b) may be lawfully marketed in 
accordance with this section.
    (b) Criteria.--Tests described in subsection (a) may be lawfully 
marketed, during the period described in such subsection, if such 
test--
            (1) is developed in a State that has notified the Secretary 
        of its intention to review tests intended to diagnose COVID-19;
            (2) is developed in a laboratory with a certificate to 
        conduct high-complexity testing pursuant to section 353 of the 
        Public Health Service Act (42 U.S.C. 263a), and the developer 
        of such test--
                    (A) is pursuing an emergency use authorization 
                under section 564 of the Federal Food, Drug, and 
                Cosmetic Act (21 U.S.C. 360bbb-3) and provides updates 
                to the Secretary on efforts to pursue such 
                authorization;
                    (B) validates such test prior to use;
                    (C) notifies the Secretary of the assay validation; 
                and
                    (D) includes a statement together with the results 
                of the test that reads: ``This test was developed for 
                use as a part of a response to the public health 
                emergency declared to address the outbreak of COVID-19. 
                This test has not been reviewed by the Food and Drug 
                Administration.''; or
            (3) is an in vitro diagnostic test for which the developer 
        of such test meets all of the requirements of subparagraphs (A) 
        through (D) of paragraph (2) with respect to the test.
    (c) Disposition of Product.--Notwithstanding the termination of a 
declaration under subsection (b) of section 564 of the Federal Food, 
Drug, and Cosmetic Act, or a revocation under subsection (g) of such 
section with respect to a product described in subsection (a), the 
Secretary shall consult with the developer of such in vitro diagnostic 
test with respect to the appropriate disposition of such test to ensure 
that authorization of any in vitro diagnostic test under this section 
shall continue to be effective to provide for continued use of such 
product to prevent or detect COVID-19.
    (d) In Vitro Diagnostic Test.--In this section, the term ``in vitro 
diagnostic test'' has the meaning given the term ``in vitro diagnostic 
product'' in section 809.3(a) of title 21, Code of Federal Regulations 
(or successor regulations).

        Subtitle B--Access to Health Care for COVID-19 Patients

          PART I--COVERAGE OF TESTING AND PREVENTIVE SERVICES

SEC. 4201. COVERAGE OF DIAGNOSTIC 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 (42 U.S.C. 18011(b))) 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 public health emergency 
declared by the Secretary of Health and Human Services pursuant to 
section 319 of the Public Health Service Act on January 31, 2020, with 
respect to COVID-19, beginning on or after the date of the enactment of 
this Act:
            (1) An in vitro diagnostic product (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, and the administration of such an in vitro 
        diagnostic product, that--
                    (A) is approved, cleared, or authorized under 
                section 510(k), 513, 515, or 564 of the Federal Food, 
                Drug, and Cosmetic Act (21 U.S.C. 360(k), 360c, 360e, 
                360bbb-3);
                    (B) is a clinical laboratory service performed in a 
                laboratory (including a public health laboratory) 
                certified to conduct high-complexity testing pursuant 
                to section 353 of the Public Health Service Act (42 
                U.S.C. 253a) for which the developer has requested, or 
                intends to request, emergency use authorization under 
                section 564 of the Federal Food, Drug, and Cosmetic Act 
                (21 U.S.C. 360bbb-3), unless and until the emergency 
                use authorization request under such section 564 has 
                been denied or the developer of such test does not 
                submit a request under such section within a reasonable 
                timeframe; or
                    (C) is developed in a State that has notified the 
                Secretary of Health and Human Services of its intention 
                to review tests intended to diagnose COVID-19.
            (2) Items and services furnished to an individual during 
        health care provider office 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.

SEC. 4202. PRICING OF DIAGNOSTIC TESTING.

    (a) Reimbursement Rates.--A group health plan or a health insurance 
issuer providing coverage of items and services described in section 
201(a) with respect to an enrollee shall reimburse the provider of the 
diagnostic testing as follows:
            (1) If the health plan or issuer has a negotiated rate for 
        such service with such provider, such negotiated rate shall 
        apply.
            (2) If the health plan or issuer does not have a negotiated 
        rate for such service with such provider, such plan or issuer 
        shall reimburse the provider in an amount that equals the cash 
        price for such service as listed by the provider on a public 
        internet website.
    (b) Requirement to Publicize Cash Price for Diagnostic Testing for 
COVID-19.--
            (1) In general.--Each provider of a diagnostic test for 
        COVID-19 shall make public the cash price for such test on a 
        public internet website of such provider.
            (2) Civil monetary penalties.--The Secretary of Health and 
        Human Services may impose a civil monetary penalty on any 
        provider of a diagnostic test for COVID-19 that is not in 
        compliance with paragraph (1) and has not completed a 
        corrective action plan to comply with the requirements of such 
        paragraph, in an amount not to exceed $300 per day that the 
        violation is ongoing.

SEC. 4203. RAPID COVERAGE OF PREVENTIVE SERVICES AND VACCINES FOR 
              CORONAVIRUS.

    (a) In General.--Notwithstanding 2713(b) of the Public Health 
Service Act (42 U.S.C. 300gg-13), the Secretary of Health and Human 
Services, the Secretary of Labor, and the Secretary of the Treasury 
shall require group health plans and health insurance issuers offering 
group or individual health insurance to cover any qualifying 
coronavirus preventive service, pursuant to section 2713(a) of the 
Public Health Service Act (42 U.S.C. 300gg-13(a)). The requirement 
described in this subsection shall take effect with respect to a 
qualifying coronavirus prevention service on the specified date 
described in subsection (b)(2).
    (b) Definitions.--For purposes of this section:
            (1) Qualifying coronavirus preventive service.--The term 
        ``qualifying coronavirus preventive service'' means an item, 
        service, or immunization that is intended to prevent or 
        mitigate coronavirus disease 2019 and that is--
                    (A) an evidence-based item or service that has in 
                effect a rating of ``A'' or ``B'' in the current 
                recommendations of the United States Preventive 
                Services Task Force; or
                    (B) an immunization that has in effect a 
                recommendation from the Advisory Committee on 
                Immunization Practices of the Centers for Disease 
                Control and Prevention with respect to the individual 
                involved.
            (2) Specified date.--The term ``specified date'' means the 
        date that is 15 business days after the date on which a 
        recommendation is made relating to the immunization as 
        described in such paragraph.
            (3) Health insurance terms.--In this section, 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).

               PART II--SUPPORT FOR HEALTH CARE PROVIDERS

SEC. 4211. SUPPLEMENTAL AWARDS FOR HEALTH CENTERS.

    (a) Supplemental Awards.--Section 330(r) of the Public Health 
Service Act (42 U.S.C. 254b(r)) is amended by adding at the end the 
following:
            ``(6) Additional amounts for supplemental awards.--In 
        addition to any amounts made available pursuant to this 
        subsection, section 402A of this Act, or section 10503 of the 
        Patient Protection and Affordable Care Act, there is authorized 
        to be appropriated, and there is appropriated, out of any 
        monies in the Treasury not otherwise appropriated, 
        $1,320,000,000 for fiscal year 2020 for supplemental awards 
        under subsection (d) for the detection of SARS-CoV-2 or the 
        prevention, diagnosis, and treatment of COVID-19.''.
    (b) Application of Provisions.--Amounts appropriated pursuant to 
the amendment made by subsection (a) for fiscal year 2020 shall be 
subject to the requirements contained in Public Law 116-94 for funds 
for programs authorized under sections 330 through 340 of the Public 
Health Service Act (42 U.S.C. 254 through 256).

SEC. 4212. ALLOWING PERMANENT DIRECT HIRE OF NDMS HEALTH CARE 
              PROFESSIONALS.

    Section 2812(c)(4) of the Public Health Service Act (42 U.S.C. 
300hh-11(c)(4)) is amended to read as follows:
            ``(4) Certain appointments.--If the Secretary determines 
        that the number of intermittent disaster response personnel 
        within the National Disaster Medical System under this section 
        is insufficient to address a public health emergency or 
        potential public health emergency, the Secretary may appoint 
        candidates directly to personnel positions for intermittent 
        disaster response within such system. The Secretary shall 
        provide updates on the number of vacant or unfilled positions 
        within such system to the congressional committees of 
        jurisdiction each quarter for which this authority is in 
        effect.''.

SEC. 4213. TELEHEALTH NETWORK AND TELEHEALTH RESOURCE CENTERS GRANT 
              PROGRAMS.

    Section 330I of the Public Health Service Act (42 U.S.C. 254c-14) 
is amended--
            (1) in subsection (d)--
                    (A) in paragraph (1)--
                            (i) in the matter preceding subparagraph 
                        (A), by striking ``projects to demonstrate how 
                        telehealth technologies can be used through 
                        telehealth networks'' and inserting ``evidence-
                        based projects that utilize telehealth 
                        technologies through telehealth networks'';
                            (ii) in subparagraph (A)--
                                    (I) by striking ``the quality of'' 
                                and inserting ``access to, and the 
                                quality of,''; and
                                    (II) by inserting ``and'' after the 
                                semicolon;
                            (iii) by striking subparagraph (B);
                            (iv) by redesignating subparagraph (C) as 
                        subparagraph (B); and
                            (v) in subparagraph (B), as so 
                        redesignated, by striking ``and patients and 
                        their families, for decisionmaking'' and 
                        inserting ``, patients, and their families''; 
                        and
                    (B) in paragraph (2)--
                            (i) by striking ``demonstrate how 
                        telehealth technologies can be used'' and 
                        inserting ``support initiatives that utilize 
                        telehealth technologies''; and
                            (ii) by striking ``, to establish 
                        telehealth resource centers'';
            (2) in subsection (e), by striking ``4 years'' and 
        inserting ``5 years'';
            (3) in subsection (f)--
                    (A) by striking paragraph (2);
                    (B) in paragraph (1)(B)--
                            (i) by redesignating clauses (i) through 
                        (iii) as paragraphs (1) through (3), 
                        respectively, and adjusting the margins 
                        accordingly;
                            (ii) in paragraph (3), as so redesignated 
                        by clause (i), by redesignating subclauses (I) 
                        through (XII) as subparagraphs (A) through (L), 
                        respectively, and adjusting the margins 
                        accordingly; and
                            (iii) by striking ``(1) Telehealth network 
                        grants--'' and all that follows through ``(B) 
                        Telehealth networks--''; and
                    (C) in paragraph (3)(I), as so redesignated, by 
                inserting ``and substance use disorder'' after ``mental 
                health'' each place such term appears;
            (4) in subsection (g)(2), by striking ``or improve'' and 
        inserting ``and improve'';
            (5) by striking subsection (h);
            (6) by redesignating subsections (i) through (p) as 
        subsection (h) through (o), respectively;
            (7) in subsection (h), as so redesignated--
                    (A) in paragraph (1)--
                            (i) in subparagraph (B), by striking 
                        ``mental health, public health, long-term care, 
                        home care, preventive'' and inserting ``mental 
                        health care, public health services, long-term 
                        care, home care, preventive care'';
                            (ii) in subparagraph (E), by inserting 
                        ``and regional'' after ``local''; and
                            (iii) by striking subparagraph (F); and
                    (B) in paragraph (2)(A), by striking ``medically 
                underserved areas or'' and inserting ``rural areas, 
                medically underserved areas, or'';
            (8) in paragraph (2) of subsection (i), as so redesignated, 
        by striking ``ensure that--'' and all that follows through the 
        end of subparagraph (B) and inserting ``ensure that not less 
        than 50 percent of the funds awarded shall be awarded for 
        projects in rural areas.'';
            (9) in subsection (j), as so redesignated--
                    (A) in paragraph (1)(B), by striking ``computer 
                hardware and software, audio and video equipment, 
                computer network equipment, interactive equipment, data 
                terminal equipment, and other''; and
                    (B) in paragraph (2)(F), by striking ``health care 
                providers and'';
            (10) in subsection (k), as so redesignated--
                    (A) in paragraph (2), by striking ``40 percent'' 
                and inserting ``20 percent''; and
                    (B) in paragraph (3), by striking ``(such as laying 
                cable or telephone lines, or purchasing or installing 
                microwave towers, satellite dishes, amplifiers, or 
                digital switching equipment)'';
            (11) by striking subsections (q) and (r) and inserting the 
        following:
    ``(p) Report.--Not later than 4 years after the date of enactment 
of the CARES Act, and every 5 years thereafter, the Secretary shall 
prepare and submit to the Committee on Health, Education, Labor, and 
Pensions of the Senate and the Committee on Energy and Commerce of the 
House of Representatives a report on the activities and outcomes of the 
grant programs under subsection (b).'';
            (12) by redesignating subsection (s) as subsection (q); and
            (13) in subsection (q), as so redesignated, by striking 
        ``this section--'' and all that follows through the end of 
        paragraph (2) and inserting ``this section $29,000,000 for each 
        of fiscal years 2021 through 2025.''.

SEC. 4214. RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK 
              DEVELOPMENT, AND SMALL HEALTH CARE PROVIDER QUALITY 
              IMPROVEMENT GRANT PROGRAMS.

    Section 330A of the Public Health Service Act (42 U.S.C. 254c) is 
amended--
            (1) in subsection (d)(2)--
                    (A) in subparagraph (A), by striking ``essential'' 
                and inserting ``basic''; and
                    (B) in subparagraph (B)--
                            (i) in the matter preceding clause (i), by 
                        inserting ``to'' after ``grants''; and
                            (ii) in clauses (i), (ii), and (iii), by 
                        striking ``to'' each place such term appears;
            (2) in subsection (e)--
                    (A) in paragraph (1)--
                            (i) by inserting ``improving and'' after 
                        ``outreach by'';
                            (ii) by inserting ``, through community 
                        engagement and evidence-based or innovative, 
                        evidence-informed models'' before the period of 
                        the first sentence; and
                            (iii) by striking ``3 years'' and inserting 
                        ``5 years'';
                    (B) in paragraph (2)--
                            (i) in the matter preceding subparagraph 
                        (A), by inserting ``shall'' after ``entity'';
                            (ii) in subparagraph (A), by striking 
                        ``shall be a rural public or rural nonprofit 
                        private entity'' and inserting ``be an entity 
                        with demonstrated experience serving, or the 
                        capacity to serve, rural underserved 
                        populations'';
                            (iii) in subparagraphs (B) and (C), by 
                        striking ``shall'' each place such term 
                        appears; and
                            (iv) in subparagraph (B)--
                                    (I) in the matter preceding clause 
                                (i), by inserting ``that'' after 
                                ``members''; and
                                    (II) in clauses (i) and (ii), by 
                                striking ``that'' each place such term 
                                appears; and
                    (C) in paragraph (3)(C), by striking ``the local 
                community or region'' and inserting ``the rural 
                underserved populations in the local community or 
                region'';
            (3) in subsection (f)--
                    (A) in paragraph (1)--
                            (i) in subparagraph (A)--
                                    (I) in the matter preceding clause 
                                (i), by striking ``promote, through 
                                planning and implementation, the 
                                development of integrated health care 
                                networks that have combined the 
                                functions of the entities participating 
                                in the networks'' and inserting ``plan, 
                                develop, and implement integrated 
                                health care networks that 
                                collaborate''; and
                                    (II) in clause (ii), by striking 
                                ``essential health care services'' and 
                                inserting ``basic health care services 
                                and associated health outcomes''; and
                            (ii) by amending subparagraph (B) to read 
                        as follows:
                    ``(B) Grant periods.--The Director may award grants 
                under this subsection for periods of not more than 5 
                years.'';
                    (B) in paragraph (2)--
                            (i) in the matter preceding subparagraph 
                        (A), by inserting ``shall'' after ``entity'';
                            (ii) in subparagraph (A), by striking 
                        ``shall be a rural public or rural nonprofit 
                        private entity'' and inserting ``be an entity 
                        with demonstrated experience serving, or the 
                        capacity to serve, rural underserved 
                        populations'';
                            (iii) in subparagraph (B)--
                                    (I) in the matter preceding clause 
                                (i)--
                                            (aa) by striking ``shall''; 
                                        and
                                            (bb) by inserting ``that'' 
                                        after ``participants''; and
                                    (II) in clauses (i) and (ii), by 
                                striking ``that'' each place such term 
                                appears; and
                            (iv) in subparagraph (C), by striking 
                        ``shall''; and
                    (C) in paragraph (3)--
                            (i) by amending clause (iii) of 
                        subparagraph (C) to read as follows:
                            ``(iii) how the rural underserved 
                        populations in the local community or region to 
                        be served will benefit from and be involved in 
                        the development and ongoing operations of the 
                        network;''; and
                            (ii) in subparagraph (D), by striking ``the 
                        local community or region'' and inserting ``the 
                        rural underserved populations in the local 
                        community or region'';
            (4) in subsection (g)--
                    (A) in paragraph (1)--
                            (i) by inserting ``, including activities 
                        related to increasing care coordination, 
                        enhancing chronic disease management, and 
                        improving patient health outcomes'' before the 
                        period of the first sentence; and
                            (ii) by striking ``3 years'' and inserting 
                        ``5 years'';
                    (B) in paragraph (2)--
                            (i) in the matter preceding subparagraph 
                        (A), by inserting ``shall'' after ``entity'';
                            (ii) in subparagraphs (A) and (B), by 
                        striking ``shall'' each place such term 
                        appears; and
                            (iii) in subparagraph (A)(ii), by inserting 
                        ``or regional'' after ``local''; and
                    (C) in paragraph (3)(D), by striking ``the local 
                community or region'' and inserting ``the rural 
                underserved populations in the local community or 
                region'';
            (5) in subsection (h)(3), in the matter preceding 
        subparagraph (A), by inserting ``, as appropriate,'' after 
        ``the Secretary'';
            (6) by amending subsection (i) to read as follows:
    ``(i) Report.--Not later than 4 years after the date of enactment 
of the CARES Act, and every 5 years thereafter, the Secretary shall 
prepare and submit to the Committee on Health, Education, Labor, and 
Pensions of the Senate and the Committee on Energy and Commerce of the 
House of Representatives a report on the activities and outcomes of the 
grant programs under subsections (e), (f), and (g), including the 
impact of projects funded under such programs on the health status of 
rural residents with chronic conditions.''; and
            (7) in subsection (j), by striking ``$45,000,000 for each 
        of fiscal years 2008 through 2012'' and inserting ``$79,500,000 
        for each of fiscal years 2021 through 2025''.

SEC. 4215. UNITED STATES PUBLIC HEALTH SERVICE MODERNIZATION.

    (a) Commissioned Corps and Ready Reserve Corps.--Section 203 of the 
Public Health Service Act (42 U.S.C. 204) is amended--
            (1) in subsection (a)(1), by striking ``a Ready Reserve 
        Corps for service in time of national emergency'' and inserting 
        ``, for service in time of a public health or national 
        emergency, a Ready Reserve Corps''; and
            (2) in subsection (c)--
                    (A) in the heading, by striking ``Research'' and 
                inserting ``Reserve Corps'';
                    (B) in paragraph (1), by inserting ``during public 
                health or national emergencies'' before the period;
                    (C) in paragraph (2)--
                            (i) in the matter preceding subparagraph 
                        (A), by inserting ``, consistent with paragraph 
                        (1)'' after ``shall'';
                            (ii) in subparagraph (C), by inserting 
                        ``during such emergencies'' after ``members''; 
                        and
                            (iii) in subparagraph (D), by inserting ``, 
                        consistent with subparagraph (C)'' before the 
                        period; and
                    (D) by adding at the end the following:
            ``(3) Statutory references to reserve.--A reference in any 
        Federal statute, except in the case of subsection (b), to the 
        `Reserve Corps' of the Public Health Service or to the 
        `reserve' of the Public Health Service shall be deemed to be a 
        reference to the Ready Reserve Corps.''.
    (b) Deployment Readiness.--Section 203A(a)(1)(B) of the Public 
Health Service Act (42 U.S.C. 204a(a)(1)(B)) is amended by striking 
``Active Reserves'' and inserting ``Ready Reserve Corps''.
    (c) Retirement of Commissioned Officers.--Section 211 of the Public 
Health Service Act (42 U.S.C. 212) is amended--
            (1) by striking ``the Service'' each place it appears and 
        inserting ``the Regular Corps'';
            (2) in subsection (a)(4), by striking ``(in the case of an 
        officer in the Reserve Corps)'';
            (3) in subsection (c)--
                    (A) in paragraph (1)--
                            (i) by striking ``or an officer of the 
                        Reserve Corps''; and
                            (ii) by inserting ``or under section 
                        221(a)(19)'' after ``subsection (a)''; and
                    (B) in paragraph (2), by striking ``Regular or 
                Reserve Corps'' and inserting ``Regular Corps or Ready 
                Reserve Corps''; and
            (4) in subsection (f), by striking ``the Regular or Reserve 
        Corps of''.
    (d) Rights, Privileges, etc. of Officers and Surviving 
Beneficiaries.--Section 221 of the Public Health Service Act (42 U.S.C. 
213a) is amended--
            (1) in subsection (a), by adding at the end the following:
            ``(19) Chapter 1223, Retired Pay for Non-Regular Service.
            ``(20) Section 12601, Compensation: Reserve on active duty 
        accepting from any person.
            ``(21) Section 12684, Reserves: separation for absence 
        without authority or sentence to imprisonment.''; and
            (2) in subsection (b)--
                    (A) by striking ``Secretary of Health, Education, 
                and Welfare or his designee'' and inserting ``Secretary 
                of Health and Human Services or the designee of such 
                secretary'';
                    (B) by striking ``(b) The authority vested'' and 
                inserting the following:
    ``(b)(1) The authority vested'';
                    (C) by striking ``For purposes of'' and inserting 
                the following:
    ``(2) For purposes of''; and
                    (D) by adding at the end the following:
    ``(3) For purposes of paragraph (19) of subsection (a), the terms 
`Military department', `Secretary concerned', and `Armed forces' in 
such title 10 shall be deemed to include, respectively, the Department 
of Health and Human Services, the Secretary of Health and Human 
Services, and the Commissioned Corps.''.
    (e) Technical Amendments.--Title II of the Public Health Service 
Act (42 U.S.C. 202 et seq.) is amended--
            (1) in sections 204 and 207(c), by striking ``Regular or 
        Reserve Corps'' each place it appears and inserting ``Regular 
        Corps or Ready Reserve Corps'';
            (2) in section 208(a), by striking ``Regular and Reserve 
        Corps'' each place it appears and inserting ``Regular Corps and 
        Ready Reserve Corps''; and
            (3) in section 205(c), 206(c), 210, and 219, and in 
        subsections (a), (b), and (d) of section 207, by striking 
        ``Reserve Corps'' each place it appears and inserting ``Ready 
        Reserve Corps''.

SEC. 4216. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE 
              PROFESSIONALS DURING COVID-19 EMERGENCY RESPONSE.

    (a) Limitation on Liability.--Except as provided in subsection (b), 
a health care professional shall not be liable under Federal or State 
law for any harm caused by an act or omission of the professional in 
the provision of health care services during the public health 
emergency declared by the Secretary of Health and Human Services 
(referred to in this section as the ``Secretary'') pursuant to section 
319 of the Public Health Service Act (42 U.S.C. 247d) on January 31, 
2020 with respect to COVID-19, if--
            (1) the professional is providing health care services in 
        response to such public health emergency, as a volunteer; and
            (2) the act or omission occurs--
                    (A) in the course of providing health care 
                services;
                    (B) in the health care professional's capacity as a 
                volunteer;
                    (C) in the course of providing health care services 
                that are within the scope of the license, registration, 
                or certification of the volunteer, as defined by the 
                State of licensure, registration, or certification; and
                    (D) in a good faith belief that the individual 
                being treated is in need of health care services.
    (b) Exceptions.--Subsection (a) does not apply if--
            (1) the harm was caused by an act or omission constituting 
        willful or criminal misconduct, gross negligence, reckless 
        misconduct, or a conscious flagrant indifference to the rights 
        or safety of the individual harmed by the health care 
        professional; or
            (2) the health care professional rendered the health care 
        services under the influence (as determined pursuant to 
        applicable State law) of alcohol or an intoxicating drug.
    (c) Preemption.--
            (1) In general.--This section preempts the laws of a State 
        or any political subdivision of a State to the extent that such 
        laws are inconsistent with this section, unless such laws 
        provide greater protection from liability.
            (2) Volunteer protection act.--Protections afforded by this 
        section are in addition to those provided by the Volunteer 
        Protection Act of 1997 (Public Law 105-19).
    (d) Definitions.--In this section--
            (1) the term ``harm'' includes physical, nonphysical, 
        economic, and noneconomic losses;
            (2) the term ``health care professional'' means an 
        individual who is licensed, registered, or certified under 
        Federal or State law to provide health care services;
            (3) the term ``health care services'' means any services 
        provided by a health care professional, or by any individual 
        working under the supervision of a health care professional 
        that relate to--
                    (A) the diagnosis, prevention, or treatment of 
                COVID-19; or
                    (B) the assessment or care of the health of a human 
                being; and
            (4) the term ``volunteer'' means a health care professional 
        who, with respect to the health care services rendered, does 
        not receive compensation or any other thing of value in lieu of 
        compensation, which compensation--
                    (A) includes a payment under any insurance policy 
                or health plan, or under any Federal or State health 
                benefits program; and
                    (B) excludes receipt of items to be used 
                exclusively for rendering health care services in the 
                health care professional's capacity as a volunteer 
                described in subsection (a)(1).
    (e) Effective Date.--This section shall take effect upon the date 
of enactment of this Act, and applies to a claim for harm only if the 
act or omission that caused such harm occurred on or after the date of 
enactment.
    (f) Sunset.--This section shall be in effect only for the length of 
the public health emergency declared by the Secretary of Health and 
Human Services (referred to in this section as the ``Secretary'') 
pursuant to section 319 of the Public Health Service Act (42 U.S.C. 
247d) on January 31, 2020 with respect to COVID-19.

                   PART III--MISCELLANEOUS PROVISIONS

SEC. 4221. CONFIDENTIALITY AND DISCLOSURE OF RECORDS RELATING TO 
              SUBSTANCE USE DISORDER.

    (a) Conforming Changes Relating to Substance Use Disorder.--
Subsections (a) and (h) of section 543 of the Public Health Service Act 
(42 U.S.C. 290dd-2) are each amended by striking ``substance abuse'' 
and inserting ``substance use disorder''.
    (b) Disclosures to Covered Entities Consistent With HIPAA.--
Paragraph (1) of section 543(b) of the Public Health Service Act (42 
U.S.C. 290dd-2(b)) is amended to read as follows:
            ``(1) Consent.--The following shall apply with respect to 
        the contents of any record referred to in subsection (a):
                    ``(A) Such contents may be used or disclosed in 
                accordance with the prior written consent of the 
                patient with respect to whom such record is maintained.
                    ``(B) Once prior written consent of the patient has 
                been obtained, such contents may be used or disclosed 
                by a covered entity, business associate, or a program 
                subject to this section for purposes of treatment, 
                payment, and health care operations as permitted by the 
                HIPAA regulations. Any information so disclosed may 
                then be redisclosed in accordance with the HIPAA 
                regulations. Section 13405(c) of the Health Information 
                Technology and Clinical Health Act (42 U.S.C. 17935(c)) 
                shall apply to all disclosures pursuant to subsection 
                (b)(1) of this section.
                    ``(C) It shall be permissible for a patient's prior 
                written consent to be given once for all such future 
                uses or disclosures for purposes of treatment, payment, 
                and health care operations, until such time as the 
                patient revokes such consent in writing.
                    ``(D) Section 13405(a) of the Health Information 
                Technology and Clinical Health Act (42 U.S.C. 17935(a)) 
                shall apply to all disclosures pursuant to subsection 
                (b)(1) of this section.''.
    (c) Disclosures of De-Identified Health Information to Public 
Health Authorities.--Paragraph (2) of section 543(b) of the Public 
Health Service Act (42 U.S.C. 290dd-2(b)), is amended by adding at the 
end the following:
                    ``(D) To a public health authority, so long as such 
                content meets the standards established in section 
                164.514(b) of title 45, Code of Federal Regulations (or 
                successor regulations) for creating de-identified 
                information.''.
    (d) Definitions.--Section 543 of the Public Health Service Act (42 
U.S.C. 290dd-2) is amended by adding at the end the following:
    ``(k) Definitions.--For purposes of this section:
            ``(1) Breach.--The term `breach' has the meaning given such 
        term for purposes of the HIPAA regulations.
            ``(2) Business associate.--The term `business associate' 
        has the meaning given such term for purposes of the HIPAA 
        regulations.
            ``(3) Covered entity.--The term `covered entity' has the 
        meaning given such term for purposes of the HIPAA regulations.
            ``(4) Health care operations.--The term `health care 
        operations' has the meaning given such term for purposes of the 
        HIPAA regulations.
            ``(5) HIPPA regulations.--The term `HIPAA regulations' has 
        the meaning given such term for purposes of parts 160 and 164 
        of title 45, Code of Federal Regulations.
            ``(6) Payment.--The term `payment' has the meaning given 
        such term for purposes of the HIPAA regulations.
            ``(7) Public health authority.--The term `public health 
        authority' has the meaning given such term for purposes of the 
        HIPAA regulations.
            ``(8) Treatment.--The term `treatment' has the meaning 
        given such term for purposes of the HIPAA regulations.
            ``(9) Unsecured protected health information.--The term 
        `unprotected health information' has the meaning given such 
        term for purposes of the HIPAA regulations.''.
    (e) Use of Records in Criminal, Civil, or Administrative 
Investigations, Actions, or Proceedings.--Subsection (c) of section 543 
of the Public Health Service Act (42 U.S.C. 290dd-2(c)) is amended to 
read as follows:
    ``(c) Use of Records in Criminal, Civil, or Administrative 
Contexts.--Except as otherwise authorized by a court order under 
subsection (b)(2)(C) or by the consent of the patient, a record 
referred to in subsection (a), or testimony relaying the information 
contained therein, may not be disclosed or used in any civil, criminal, 
administrative, or legislative proceedings conducted by any Federal, 
State, or local authority, including with respect to the following 
activities:
            ``(1) Such record or testimony shall not be entered into 
        evidence in any criminal prosecution or civil action before a 
        Federal or State court.
            ``(2) Such record or testimony shall not form part of the 
        record for decision or otherwise be taken into account in any 
        proceeding before a Federal, State, or local agency.
            ``(3) Such record or testimony shall not be used by any 
        Federal, State, or local agency for a law enforcement purpose 
        or to conduct any law enforcement investigation.
            ``(4) Such record or testimony shall not be used in any 
        application for a warrant.''.
    (f) Penalties.--Subsection (f) of section 543 of the Public Health 
Service Act (42 U.S.C. 290dd-2) is amended to read as follows:
    ``(f) Penalties.--The provisions of sections 1176 and 1177 of the 
Social Security Act shall apply to a violation of this section to the 
extent and in the same manner as such provisions apply to a violation 
of part C of title XI of such Act. In applying the previous sentence--
            ``(1) the reference to `this subsection' in subsection 
        (a)(2) of such section 1176 shall be treated as a reference to 
        `this subsection (including as applied pursuant to section 
        543(f) of the Public Health Service Act)'; and
            ``(2) in subsection (b) of such section 1176--
                    ``(A) each reference to `a penalty imposed under 
                subsection (a)' shall be treated as a reference to `a 
                penalty imposed under subsection (a) (including as 
                applied pursuant to section 543(f) of the Public Health 
                Service Act)'; and
                    ``(B) each reference to `no damages obtained under 
                subsection (d)' shall be treated as a reference to `no 
                damages obtained under subsection (d) (including as 
                applied pursuant to section 543(f) of the Public Health 
                Service Act)'.''.
    (g) Antidiscrimination.--Section 543 of the Public Health Service 
Act (42 U.S.C. 290dd-2) is amended by inserting after subsection (h) 
the following:
    ``(i) Antidiscrimination.--
            ``(1) In general.--No entity shall discriminate against an 
        individual on the basis of information received by such entity 
        pursuant to an inadvertent or intentional disclosure of 
        records, or information contained in records, described in 
        subsection (a) in--
                    ``(A) admission, access to, or treatment for health 
                care;
                    ``(B) hiring, firing, or terms of employment, or 
                receipt of worker's compensation;
                    ``(C) the sale, rental, or continued rental of 
                housing;
                    ``(D) access to Federal, State, or local courts; or
                    ``(E) access to, approval of, or maintenance of 
                social services and benefits provided or funded by 
                Federal, State, or local governments.
            ``(2) Recipients of federal funds.--No recipient of Federal 
        funds shall discriminate against an individual on the basis of 
        information received by such recipient pursuant to an 
        intentional or inadvertent disclosure of such records or 
        information contained in records described in subsection (a) in 
        affording access to the services provided with such funds.''.
    (h) Notification in Case of Breach.--Section 543 of the Public 
Health Service Act (42 U.S.C. 290dd-2), as amended by subsection (g), 
is further amended by inserting after subsection (i) the following:
    ``(j) Notification in Case of Breach.--The provisions of section 
13402 of the HITECH Act (42 U.S.C. 17932) shall apply to a program or 
activity described in subsection (a), in case of a breach of records 
described in subsection (a), to the same extent and in the same manner 
as such provisions apply to a covered entity in the case of a breach of 
unsecured protected health information.''.
    (i) Regulations.--
            (1) In general.--The Secretary of Health and Human 
        Services, in consultation with appropriate Federal agencies, 
        shall make such revisions to regulations as may be necessary 
        for implementing and enforcing the amendments made by this 
        section, such that such amendments shall apply with respect to 
        uses and disclosures of information occurring on or after the 
        date that is 12 months after the date of enactment of this Act.
            (2) Easily understandable notice of privacy practices.--Not 
        later than 1 year after the date of enactment of this Act, the 
        Secretary of Health and Human Services, in consultation with 
        appropriate legal, clinical, privacy, and civil rights experts, 
        shall update section 164.520 of title 45, Code of Federal 
        Regulations, so that covered entities and entities creating or 
        maintaining the records described in subsection (a) provide 
        notice, written in plain language, of privacy practices 
        regarding patient records referred to in section 543(a) of the 
        Public Health Service Act (42 U.S.C. 290dd-2(a)), including--
                    (A) a statement of the patient's rights, including 
                self-pay patients, with respect to protected health 
                information and a brief description of how the 
                individual may exercise these rights (as required by 
                subsection (b)(1)(iv) of such section 164.520); and
                    (B) a description of each purpose for which the 
                covered entity is permitted or required to use or 
                disclose protected health information without the 
                patient's written authorization (as required by 
                subsection (b)(2) of such section 164.520).
    (j) Rules of Construction.--Nothing in this title or the amendments 
made by this title shall be construed to limit--
            (1) a patient's right, as described in section 164.522 of 
        title 45, Code of Federal Regulations, or any successor 
        regulation, to request a restriction on the use or disclosure 
        of a record referred to in section 543(a) of the Public Health 
        Service Act (42 U.S.C. 290dd-2(a)) for purposes of treatment, 
        payment, or health care operations; or
            (2) a covered entity's choice, as described in section 
        164.506 of title 45, Code of Federal Regulations, or any 
        successor regulation, to obtain the consent of the individual 
        to use or disclose a record referred to in such section 543(a) 
        to carry out treatment, payment, or health care operation.
    (k) Sense of Congress.--It is the sense of the Congress that--
            (1) any person treating a patient through a program or 
        activity with respect to which the confidentiality requirements 
        of section 543 of the Public Health Service Act (42 U.S.C. 
        290dd-2) apply is encouraged to access the applicable State-
        based prescription drug monitoring program when clinically 
        appropriate;
            (2) patients have the right to request a restriction on the 
        use or disclosure of a record referred to in section 543(a) of 
        the Public Health Service Act (42 U.S.C. 290dd-2(a)) for 
        treatment, payment, or health care operations;
            (3) covered entities should make every reasonable effort to 
        the extent feasible to comply with a patient's request for a 
        restriction regarding such use or disclosure;
            (4) for purposes of applying section 164.501 of title 45, 
        Code of Federal Regulations, the definition of health care 
        operations shall have the meaning given such term in such 
        section, except that clause (v) of paragraph (6) shall not 
        apply; and
            (5) programs creating records referred to in section 543(a) 
        of the Public Health Service Act (42 U.S.C. 290dd-2(a)) should 
        receive positive incentives for discussing with their patients 
        the benefits to consenting to share such records.

SEC. 4222. NUTRITION SERVICES.

    (a) Definitions.--In this section, the terms ``Assistant 
Secretary'', ``Secretary'', ``State agency'', and ``area agency on 
aging'' have the meanings given the terms in section 102 of the Older 
Americans Act of 1965 (42 U.S.C. 3002).
    (b) Nutrition Services Transfer Criteria.--During any portion of 
the COVID-19 public health emergency declared under section 319 of the 
Public Health Service Act (42 U.S.C. 247d), the Secretary shall allow a 
State agency or an area agency on aging, without prior approval, to 
transfer not more than 100 percent of the funds received by the State 
agency or area agency on aging, respectively, and attributable to funds 
appropriated under paragraph (1) or (2) of section 303(b) of the Older 
Americans Act of 1965 (42 U.S.C. 3023(b)), between subpart 1 and 
subpart 2 of part C (42 U.S.C. 3030d-2 et seq.) for such use as the 
State agency or area agency on aging, respectively, considers 
appropriate to meet the needs of the State or area served.
    (c ) Home-delivered Nutrition Services Waiver.--For purposes of 
State agencies determining the delivery of nutrition services under 
section 337 of the Older Americans Act of 1965 (42 U.S.C. 3030g), 
during the period of the COVID-19 public health emergency declared 
under section 319 of the Public Health Service Act (42 U.S.C. 247d), 
the same meaning shall be given to an individual who is unable to 
obtain nutrition because the individual is practicing social distancing 
due to the emergency as is given to an individual who is homebound by 
reason of illness.
    (d) Dietary Guidelines Waiver.--To facilitate implementation of 
subparts 1 and 2 of part C of title III of the Older Americans Act of 
1965 (42 U.S.C. 3030d-2 et seq.) during any portion of the COVID-19 
public health emergency declared under section 319 of the Public Health 
Service Act (42 U.S.C. 247d), the Assistant Secretary shall waive the 
requirements for meals provided under those subparts to comply with the 
requirements of clauses (i) and (ii) of section 339(2)(A) of such Act 
(42 U.S.C. 3030g-21(2)(A)).

SEC. 4223. GUIDANCE ON PROTECTED HEALTH INFORMATION.

    Not later than 180 days after the date of enactment of this Act, 
the Secretary of Health and Human Services shall issue guidance on the 
sharing of patients' protected health information pursuant to section 
160.103 of title 45, Code of Federal Regulations (or any successor 
regulations) during the public health emergency declared by the 
Secretary of Health and Human Services under section 319 of the Public 
Health Service Act (42 U.S.C. 247d) with respect to COVID-19, during 
the emergency involving Federal primary responsibility determined to 
exist by the President under section 501(b) of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5191(b)) with 
respect to COVID-19, and during the national emergency declared by the 
President under the National Emergencies Act (50 U.S.C. 1601 et seq.) 
with respect to COVID-19. Such guidance shall include information on 
compliance with the regulations promulgated pursuant to section 264(c) 
of the Health Insurance Portability and Accountability Act of 1996 (42 
U.S.C. 1320d-2 note) and applicable policies, including such policies 
that may come into effect during such emergencies.

SEC. 4224. REAUTHORIZATION OF HEALTHY START PROGRAM.

    Section 330H of the Public Health Service Act (42 U.S.C. 254c-8) is 
amended--
            (1) in subsection (a)--
                    (A) in paragraph (1), by striking ``, during fiscal 
                year 2001 and subsequent years,''; and
                    (B) in paragraph (2), by inserting ``or increasing 
                above the national average'' after ``areas with high'';
            (2) in subsection (b)--
                    (A) in paragraph (1), by striking ``consumers of 
                project services, public health departments, hospitals, 
                health centers under section 330'' and inserting 
                ``participants and former participants of project 
                services, public health departments, hospitals, health 
                centers under section 330, State substance abuse 
                agencies''; and
                    (B) in paragraph (2)--
                            (i) in subparagraph (A), by striking ``such 
                        as low birthweight'' and inserting ``including 
                        poor birth outcomes (such as low birthweight 
                        and preterm birth) and social determinants of 
                        health'';
                            (ii) by redesignating subparagraph (B) as 
                        subparagraph (C);
                            (iii) by inserting after subparagraph (A), 
                        the following:
                    ``(B) Communities with--
                            ``(i) high rates of infant mortality or 
                        poor perinatal outcomes; or
                            ``(ii) high rates of infant mortality or 
                        poor perinatal outcomes in specific 
                        subpopulations within the community.''; and
                            (iv) in subparagraph (C) (as so 
                        redesignated)--
                                    (I) by redesignating clauses (i) 
                                and (ii) as clauses (ii) and (iii), 
                                respectively;
                                    (II) by inserting before clause 
                                (ii) (as so redesignated) the 
                                following:
                            ``(i) collaboration with the local 
                        community in the development of the project;'';
                                    (III) in clause (ii) (as so 
                                redesignated), by striking ``and'' at 
                                the end;
                                    (IV) in clause (iii) (as so 
                                redesignated), by striking the period 
                                and inserting ``; and''; and
                                    (V) by adding at the end the 
                                following:
                            ``(iv) the use and collection of data 
                        demonstrating the effectiveness of such program 
                        in decreasing infant mortality rates and 
                        improving perinatal outcomes, as applicable, or 
                        the process by which new applicants plan to 
                        collect this data.'';
            (3) in subsection (c)--
                    (A) by striking ``Recipients of grants'' and 
                inserting the following:
            ``(1) In general.--Recipients of grants''; and
                    (B) by adding at the end the following:
            ``(2) Other programs.--The Secretary shall ensure 
        coordination of the program carried out pursuant to this 
        section with other programs and activities related to the 
        reduction of the rate of infant mortality and improved 
        perinatal and infant health outcomes supported by the 
        Department.'';
            (4) in subsection (e)--
                    (A) in paragraph (1), by striking ``appropriated--
                '' and all that follows through the end and inserting 
                ``appropriated $122,500,000 for each of fiscal years 
                2020 through 2024.''; and
                    (B) in paragraph (2)(B), by adding at the end the 
                following: ``Evaluations may also include, to the 
                extent practicable, information related to--
                            ``(i) progress toward achieving any grant 
                        metrics or outcomes related to reducing infant 
                        mortality rates, improving perinatal outcomes, 
                        or reducing the disparity in health status;
                            ``(ii) recommendations on potential 
                        improvements that may assist with addressing 
                        gaps, as applicable and appropriate; and
                            ``(iii) the extent to which the grantee 
                        coordinated with the community in which the 
                        grantee is located in the development of the 
                        project and delivery of services, including 
                        with respect to technical assistance and 
                        mentorship programs.''; and
            (5) by adding at the end the following:
    ``(f) GAO Report.--
            ``(1) In general.--Not later than 4 years after the date of 
        the enactment of this subsection, the Comptroller General of 
        the United States shall conduct an independent evaluation, and 
        submit to the appropriate Committees of Congress a report, 
        concerning the Healthy Start program under this section.
            ``(2) Evaluation.--In conducting the evaluation under 
        paragraph (1), the Comptroller General shall consider, as 
        applicable and appropriate, information from the evaluations 
        under subsection (e)(2)(B).
            ``(3) Report.--The report described in paragraph (1) shall 
        review, assess, and provide recommendations, as appropriate, on 
        the following:
                    ``(A) The allocation of Healthy Start program 
                grants by the Health Resources and Services 
                Administration, including considerations made by such 
                Administration regarding disparities in infant 
                mortality or perinatal outcomes among urban and rural 
                areas in making such awards.
                    ``(B) Trends in the progress made toward meeting 
                the evaluation criteria pursuant to subsection 
                (e)(2)(B), including programs which decrease infant 
                mortality rates and improve perinatal outcomes, 
                programs that have not decreased infant mortality rates 
                or improved perinatal outcomes, and programs that have 
                made an impact on disparities in infant mortality or 
                perinatal outcomes.
                    ``(C) The ability of grantees to improve health 
                outcomes for project participants, promote the 
                awareness of the Healthy Start program services, 
                incorporate and promote family participation, 
                facilitate coordination with the community in which the 
                grantee is located, and increase grantee accountability 
                through quality improvement, performance monitoring, 
                evaluation, and the effect such metrics may have toward 
                decreasing the rate of infant mortality and improving 
                perinatal outcomes.
                    ``(D) The extent to which such Federal programs are 
                coordinated across agencies and the identification of 
                opportunities for improved coordination in such Federal 
                programs and activities.''.

                         Subtitle C--Innovation

SEC. 4301. REMOVING THE CAP ON OTA.

    Section 319L(c)(5)(A)(ii) of the Public Health Service Act (42 
U.S.C. 247d-7e(c)(5)(A)(ii)) is amended to read as follows:
                            ``(ii) Limitations on authority.--To the 
                        maximum extent practicable, competitive 
                        procedures shall be used when entering into 
                        transactions to carry out projects under this 
                        subsection.''.

SEC. 4302. EXTENDING THE PRIORITY REVIEW PROGRAM FOR AGENTS THAT 
              PRESENT NATIONAL SECURITY THREATS.

    Section 565A of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
360bbb-4a) is amended by striking subsection (g).

SEC. 4303. PRIORITY ZOONOTIC ANIMAL DRUGS.

    Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
351 et seq.) is amended by inserting after section 512 the following:

``SEC. 512A. PRIORITY ZOONOTIC ANIMAL DRUGS.

    ``(a) In General.--The Secretary shall, at the request of the 
sponsor intending to submit an application for approval of a new animal 
drug under section 512(b)(1) or an application for conditional approval 
of a new animal drug under section 571, expedite the development and 
review of such new animal drug if preliminary clinical evidence 
indicates that the new animal drug, alone or in combination with 1 or 
more other animal drugs, has the potential to prevent or treat a 
zoonotic disease in animals, including a vector borne-disease, that has 
the potential to cause serious adverse health consequences for, or 
serious or life-threatening diseases in, humans.
    ``(b) Request for Designation.--The sponsor of a new animal drug 
may request the Secretary to designate a new animal drug described in 
subsection (a) as a priority zoonotic animal drug. A request for the 
designation may be made concurrently with, or at any time after, the 
opening of an investigational new animal drug file under section 512(j) 
or the filing of an application under section 512(b)(1) or 571.
    ``(c) Designation.--
            ``(1) In general.--Not later than 60 calendar days after 
        the receipt of a request under subsection (b), the Secretary 
        shall determine whether the new animal drug that is the subject 
        of the request meets the criteria described in subsection (a). 
        If the Secretary determines that the new animal drug meets the 
        criteria, the Secretary shall designate the new animal drug as 
        a priority zoonotic animal drug and shall take such actions as 
        are appropriate to expedite the development and review of the 
        application for approval or conditional approval of such new 
        animal drug.
            ``(2) Actions.--The actions to expedite the development and 
        review of an application under paragraph (1) may include, as 
        appropriate--
                    ``(A) taking steps to ensure that the design of 
                clinical trials is as efficient as practicable, when 
                scientifically appropriate, such as by utilizing novel 
                trial designs or drug development tools (including 
                biomarkers) that may reduce the number of animals 
                needed for studies;
                    ``(B) providing timely advice to, and interactive 
                communication with, the sponsor (which may include 
                meetings with the sponsor and review team) regarding 
                the development of the new animal drug to ensure that 
                the development program to gather the nonclinical and 
                clinical data necessary for approval is as efficient as 
                practicable;
                    ``(C) involving senior managers and review staff 
                with experience in zoonotic or vector-borne disease to 
                facilitate collaborative, cross-disciplinary review, 
                including, as appropriate, across agency centers; and
                    ``(D) implementing additional administrative or 
                process enhancements, as necessary, to facilitate an 
                efficient review and development program.''.

                     Subtitle D--Finance Committee

SEC. 4401. EXEMPTION FOR TELEHEALTH SERVICES.

    (a) In General.--Paragraph (2) of section 223(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(E) Safe harbor for absence of deductible for 
                telehealth.--In the case of plan years beginning on or 
                before December 31, 2021, a plan shall not fail to be 
                treated as a high deductible health plan by reason of 
                failing to have a deductible for telehealth and other 
                remote care services.''.
    (b) Certain Coverage Disregarded.--Clause (ii) of section 
223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by 
striking ``or long-term care'' and inserting ``long-term care, or (in 
the case of plan years beginning on or before December 31, 2021) 
telehealth and other remote care''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 4402. INCLUSION OF CERTAIN OVER-THE-COUNTER MEDICAL PRODUCTS AS 
              QUALIFIED MEDICAL EXPENSES.

    (a) HSAs.--Section 223(d)(2) of the Internal Revenue Code of 1986 
is amended--
            (1) by striking the last sentence of subparagraph (A) and 
        inserting the following: ``For purposes of this subparagraph, 
        amounts paid for menstrual care products shall be treated as 
        paid for medical care.''; and
            (2) by adding at the end the following new subparagraph:
                    ``(D) Menstrual care product.--For purposes of this 
                paragraph, the term `menstrual care product' means a 
                tampon, pad, liner, cup, sponge, or similar product 
                used by individuals with respect to menstruation or 
                other genital-tract secretions.''.
    (b) Archer MSAs.--Section 220(d)(2)(A) of such Code is amended by 
striking the last sentence and inserting the following: ``For purposes 
of this subparagraph, amounts paid for menstrual care products (as 
defined in section 223(d)(2)(D)) shall be treated as paid for medical 
care.''.
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of such Code is amended by striking 
subsection (f) and inserting the following new subsection:
    ``(f) Reimbursements for Menstrual Care Products.--For purposes of 
this section and section 105, expenses incurred for menstrual care 
products (as defined in section 223(d)(2)(D)) shall be treated as 
incurred for medical care.''.
    (d) Effective Dates.--
            (1) Distributions from savings accounts.--The amendment 
        made by subsections (a) and (b) shall apply to amounts paid 
        after December 31, 2019.
            (2) Reimbursements.--The amendment made by subsection (c) 
        shall apply to expenses incurred after December 31, 2019.

SEC. 4403. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.

    (a) In General.--Section 223(c)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(D) Treatment of direct primary care service 
                arrangements.--
                            ``(i) In general.--A direct primary care 
                        service arrangement shall not be treated as a 
                        health plan for purposes of subparagraph 
                        (A)(ii).
                            ``(ii) Direct primary care service 
                        arrangement.--For purposes of this paragraph--
                                    ``(I) In general.--The term `direct 
                                primary care service arrangement' 
                                means, with respect to any individual, 
                                an arrangement under which such 
                                individual is provided medical care (as 
                                defined in section 213(d)) consisting 
                                solely of primary care services 
                                provided by primary care practitioners 
                                (as defined in section 1833(x)(2)(A) of 
                                the Social Security Act, determined 
                                without regard to clause (ii) thereof), 
                                if the sole compensation for such care 
                                is a fixed periodic fee.
                                    ``(II) Limitation.--With respect to 
                                any individual for any month, such term 
                                shall not include any arrangement if 
                                the aggregate fees for all direct 
                                primary care service arrangements 
                                (determined without regard to this 
                                subclause) with respect to such 
                                individual for such month exceed $150 
                                (twice such dollar amount in the case 
                                of an individual with any direct 
                                primary care service arrangement (as so 
                                determined) that covers more than one 
                                individual).
                            ``(iii) Certain services specifically 
                        excluded from treatment as primary care 
                        services.--For purposes of this paragraph, the 
                        term `primary care services' shall not 
                        include--
                                    ``(I) procedures that require the 
                                use of general anesthesia, and
                                    ``(II) laboratory services not 
                                typically administered in an ambulatory 
                                primary care setting.
                        The Secretary, after consultation with the 
                        Secretary of Health and Human Services, shall 
                        issue regulations or other guidance regarding 
                        the application of this clause.''.
    (b) Direct Primary Care Service Arrangement Fees Treated as Medical 
Expenses.--Section 223(d)(2)(C) is amended by striking ``or'' at the 
end of clause (iii), by striking the period at the end of clause (iv) 
and inserting ``, or'', and by adding at the end the following new 
clause:
    ``(v) any direct primary care service arrangement.''.
    (c) Inflation Adjustment.--Section 223(g)(1) of such Code is 
amended--
            (1) by inserting ``, (c)(1)(D)(ii)(II),'' after ``(b)(2),'' 
        each place such term appears, and
            (2) in subparagraph (B), by inserting ``and (iii)'' after 
        ``clause (ii)'' in clause (i), by striking ``and'' at the end 
        of clause (i), by striking the period at the end of clause (ii) 
        and inserting ``, and'', and by inserting after clause (ii) the 
        following new clause:
                            ``(iii) in the case of the dollar amount in 
                        subsection (c)(1)(D)(ii)(II) for taxable years 
                        beginning in calendar years after 2020, 
                        `calendar year 2019'.''''.
    (d) Reporting of Direct Primary Care Service Arrangement Fees on w-
2.--Section 6051(a) of such Code is amended by striking ``and'' at the 
end of paragraph (16), by striking the period at the end of paragraph 
(17) and inserting ``, and'', and by inserting after paragraph (17) the 
following new paragraph:
            ``(18) in the case of a direct primary care service 
        arrangement (as defined in section 223(c)(1)(D)(ii)) which is 
        provided in connection with employment, the aggregate fees for 
        such arrangement for such employee.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2019, in taxable years 
ending after such date.

SEC. 4404. INCREASING MEDICARE TELEHEALTH FLEXIBILITIES DURING 
              EMERGENCY PERIOD.

    Section 1135 of the Social Security Act (42 U.S.C. 1320b-5) is 
amended--
            (1) in subsection (b)(8), by striking ``to an individual by 
        a qualified provider (as defined in subsection (g)(3))'' and 
        all that follows through the period and inserting ``, the 
        requirements of section 1834(m).''; and
            (2) in subsection (g), by striking paragraph (3).

SEC. 4405. ENHANCING MEDICARE TELEHEALTH SERVICES FOR FEDERALLY 
              QUALIFIED HEALTH CENTERS AND RURAL HEALTH CLINICS DURING 
              EMERGENCY PERIOD.

    Section 1834(m) of the Social Security Act (42 U.S.C. 1395m(m)) is 
amended--
            (1) in the first sentence of paragraph (1), by striking 
        ``The Secretary'' and inserting ``Subject to paragraph (8), the 
        Secretary'';
            (2) in paragraph (2)(A), by striking ``The Secretary'' and 
        inserting ``Subject to paragraph (8), the Secretary'';
            (3) in paragraph (4)--
                    (A) in subparagraph (A), by striking ``The term'' 
                and inserting ``Subject to paragraph (8), the term''; 
                and
                    (B) in subparagraph (F)(i), by striking ``The 
                term'' and inserting ``Subject to paragraph (8), the 
                term''; and
            (4) by adding at the end the following new paragraph:
            ``(8) Enhancing telehealth services for federally qualified 
        health centers and rural health clinics during emergency 
        period.--
                    ``(A) In general.--During the emergency period 
                described in section 1135(g)(1)(B)--
                            ``(i) the Secretary shall pay for 
                        telehealth services that are furnished via a 
                        telecommunications system by a Federally 
                        qualified health center or a rural health 
                        clinic to an eligible telehealth individual 
                        enrolled under this part notwithstanding that 
                        the Federally qualified health center or rural 
                        clinic providing the telehealth service is not 
                        at the same location as the beneficiary;
                            ``(ii) the amount of payment to a Federally 
                        qualified health center or rural health clinic 
                        that serves as a distant site for such a 
                        telehealth service shall be determined under 
                        subparagraph (B); and
                            ``(iii) for purposes of this subsection--
                                    ``(I) the term `distant site' 
                                includes a Federally qualified health 
                                center or rural health clinic that 
                                furnishes a telehealth service to an 
                                eligible telehealth individual; and
                                    ``(II) the term `telehealth 
                                services' includes a rural health 
                                clinic service or Federally qualified 
                                health center service that is furnished 
                                using telehealth to the extent that 
                                payment codes corresponding to services 
                                identified by the Secretary under 
                                clause (i) or (ii) of paragraph (4)(F) 
                                are listed on the corresponding claim 
                                for such rural health clinic service or 
                                Federally qualified health center 
                                service.
                    ``(B) Special payment rule.--The Secretary shall 
                develop and implement payment methods that apply under 
                this subsection to a Federally qualified health center 
                or rural health clinic that serves as a distant site 
                that furnishes a telehealth service to an eligible 
                telehealth individual during such emergency period. 
                Such payment methods shall be based on a composite rate 
                that is similar to the payment that applies to payment 
                for comparable telehealth services under the physician 
                fee schedule under section 1848. Notwithstanding any 
                other provision of law, the Secretary may implement 
                such payment methods through program instruction or 
                otherwise.''.

SEC. 4406. TEMPORARY WAIVER OF REQUIREMENT FOR FACE-TO-FACE VISITS 
              BETWEEN HOME DIALYSIS PATIENTS AND PHYSICIANS.

    Section 1881(b)(3)(B) of the Social Security Act (42 U.S.C. 
1395rr(b)(3)(B)) is amended--
            (1) in clause (i), by striking ``clause (ii)'' and 
        inserting ``clauses (ii) and (iii)'';
            (2) in clause (ii), in the matter preceding subclause (I), 
        by striking ``Clause (i)'' and inserting ``Except as provided 
        in clause (iii), clause (i)''; and
            (3) by adding at the end the following new clause:
                            ``(iii) The Secretary may waive the 
                        provisions of clause (ii) during the emergency 
                        period described in section 1135(g)(1)(B).''.

SEC. 4407. IMPROVING CARE PLANNING FOR MEDICARE HOME HEALTH SERVICES.

    (a) Part A Provisions.--Section 1814(a) of the Social Security Act 
(42 U.S.C. 1395f(a)) is amended--
            (1) in paragraph (2)--
                    (A) in the matter preceding subparagraph (A), by 
                inserting ``, a nurse practitioner or clinical nurse 
                specialist (as such terms are defined in section 
                1861(aa)(5)) who is working in accordance with State 
                law, or a physician assistant (as defined in section 
                1861(aa)(5)) under the supervision of a physician, who 
                is'' after ``in the case of services described in 
                subparagraph (C), a physician''; and
                    (B) in subparagraph (C)--
                            (i) by inserting ``, a nurse practitioner, 
                        a clinical nurse specialist, or a physician 
                        assistant (as the case may be)'' after 
                        ``physician'' the first 2 times it appears; and
                            (ii) by striking ``, and, in the case of a 
                        certification made by a physician'' and all 
                        that follows through ``face-to-face encounter'' 
                        and inserting ``, and, in the case of a 
                        certification made by a physician after January 
                        1, 2010, or by a nurse practitioner, clinical 
                        nurse specialist, or physician assistant (as 
                        the case may be) after a date specified by the 
                        Secretary (but in no case later than the date 
                        that is 6 months after the date of the 
                        enactment of the CARES Act), prior to making 
                        such certification a physician, nurse 
                        practitioner, clinical nurse specialist, or 
                        physician assistant must document that a 
                        physician, nurse practitioner, clinical nurse 
                        specialist, or physician assistant has had a 
                        face-to-face encounter'';
            (2) in the third sentence--
                    (A) by striking ``physician certification'' and 
                inserting ``certification'';
                    (B) by inserting ``(or in the case of regulations 
                to implement the amendments made by section 4407 of the 
                CARES Act, the Secretary shall prescribe regulations, 
                which shall become effective no later than 6 months 
                after the enactment of such Act))'' after ``1981''; and
                    (C) by striking ``a physician who'' and inserting 
                ``a physician, nurse practitioner, clinical nurse 
                specialist, certified nurse-midwife, or physician 
                assistant who''; and
            (3) in the fourth sentence, by inserting ``, nurse 
        practitioner, clinical nurse specialist, certified nurse-
        midwife, or physician assistant'' after ``physician''; and
            (4) in the fifth sentence--
                    (A) by inserting ``or no later than six months 
                after the enactment of this legislation for purposes of 
                documentation for certification and recertification 
                made under paragraph (2) by a nurse practitioner, 
                clinical nurse specialist, certified nurse-midwife, or 
                physician assistant,''; and
                    (B) by inserting ``, nurse practitioner, clinical 
                nurse specialist, certified nurse-midwife, or physician 
                assistant'' after ``of the physician''.
    (b) Part B Provisions.--Section 1835(a) of the Social Security Act 
(42 U.S.C. 1395n(a)) is amended--
            (1) in paragraph (2)--
                    (A) in the matter preceding subparagraph (A), by 
                inserting ``, a nurse practitioner or clinical nurse 
                specialist (as those terms are defined in section 
                1861(aa)(5)) who is working in accordance with State 
                law, or a physician assistant (as defined in section 
                1861(aa)(5)) under the supervision of a physician, who 
                is'' after ``in the case of services described in 
                subparagraph (C), a physician''; and
                    (B) in subparagraph (A)--
                            (i) in each of clauses (ii) and (iii) of 
                        subparagraph (A) by inserting ``, a nurse 
                        practitioner, a clinical nurse specialist, or a 
                        physician assistant (as the case may be)'' 
                        after ``physician''; and
                            (ii) in clause (iv), by striking ``after 
                        January 1, 2010'' and all that follows through 
                        ``face-to-face encounter'' and inserting ``made 
                        by a physician after January 1, 2010, or by a 
                        nurse practitioner, clinical nurse specialist, 
                        or physician assistant (as the case may be) 
                        after a date specified by the Secretary (but in 
                        no case later than the date that is 6 months 
                        after the date of the enactment of the CARES 
                        Act), prior to making such certification a 
                        physician, nurse practitioner, clinical nurse 
                        specialist, certified nurse-midwife, or 
                        physician assistant must document that a 
                        physician, nurse practitioner, clinical nurse 
                        specialist, or physician assistant has had a 
                        face-to-face encounter'';
            (2) in the third sentence, by inserting ``, nurse 
        practitioner, clinical nurse specialist, or physician assistant 
        (as the case may be)'' after physician;
            (3) in the fourth sentence--
                    (A) by striking ``physician certification'' and 
                inserting ``certification'';
                    (B) by inserting ``(or in the case of regulations 
                to implement the amendments made by section 4407 of the 
                CARES Act the Secretary shall prescribe regulations 
                which shall become effective no later than 6 months 
                after the enactment of such Act))'' after ``1981''; and
                    (C) by striking ``a physician who'' and inserting 
                ``a physician, nurse practitioner, clinical nurse 
                specialist, or physician assistant who'';
            (4) in the fifth sentence, by inserting ``, nurse 
        practitioner, clinical nurse specialist, or physician 
        assistant'' after ``physician''; and
            (5) in the sixth sentence--
                    (A) by inserting ``or no later than six months 
                after the enactment of this legislation for purposes of 
                documentation for certification and recerification made 
                under paragraph (2) by a nurse practitioner, clinical 
                nurse specialist, certified nurse-midwife, or physician 
                assistant,'' after ``January 1, 2019''; and
                    (B) by inserting ``, nurse practitioner, clinical 
                nurse specialist, certified nurse-midwife, or physician 
                assistant'' after ``of the physician''.
    (c) Definition Provisions.--
            (1) Home health services.--Section 1861(m) of the Social 
        Security Act (42 U.S.C. 1395x(m)) is amended--
                    (A) in the matter preceding paragraph (1)--
                            (i) by inserting ``, a nurse practitioner 
                        or a clinical nurse specialist (as those terms 
                        are defined in subsection (aa)(5)), or a 
                        physician assistant (as defined in subsection 
                        (aa)(5))'' after ``physician'' the first place 
                        it appears; and
                            (ii) by inserting ``, a nurse practitioner, 
                        a clinical nurse specialist, or a physician 
                        assistant'' after ``physician'' the second 
                        place it appears; and
                    (B) in paragraph (3), by inserting ``, a nurse 
                practitioner, a clinical nurse specialist, or a 
                physician assistant'' after ``physician''.
            (2) Home health agency.--Section 1861(o)(2) of the Social 
        Security Act (42 U.S.C. 1395x(o)(2)) is amended--
                    (A) by inserting ``, nurse practitioners or 
                clinical nurse specialists (as those terms are defined 
                in subsection (aa)(5)), certified nurse-midwives (as 
                defined in subsection (gg)), or physician assistants 
                (as defined in subsection (aa)(5))'' after 
                ``physicians''; and
                    (B) by inserting ``, nurse practitioner, clinical 
                nurse specialist, certified nurse-midwife, physician 
                assistant,'' after ``physician''.
            (3) Covered osteoporosis drug.--Section 1861(kk)(1) of the 
        Social Security Act (42 U.S.C. 1395x(kk)(1)) is amended by 
        inserting ``, nurse practitioner or clinical nurse specialist 
        (as those terms are defined in subsection (aa)(5)), certified 
        nurse-midwive (as defined in subsection (gg)), or physician 
        assistant (as defined in subsection 1820(aa)(5))'' after 
        ``attending physician''.
    (d) Home Health Prospective Payment System Provisions.--Section 
1895 of the Social Security Act (42 U.S.C. 1395fff) is amended--
            (1) in subsection (c)(1)--
                    (A) by striking ``(provided under section 
                1842(r))''; and
                    (B) by inserting ``the 1 nurse practitioner or 
                clinical nurse specialist (as those terms are defined 
                in section 1861(aa)(5)), or the physician assistant (as 
                defined in section 1861(aa)(5))'' after ``physician''; 
                and
            (2) in subsection (e)--
                    (A) in paragraph (1)(A), by inserting ``or a nurse 
                practitioner or clinical nurse specialist (as those 
                terms are defined in section 1861(aa)(5))'' after 
                ``physician''; and
                    (B) in paragraph (2)--
                            (i) in the heading, by striking ``Physician 
                        certification'' and inserting ``Rule of 
                        construction regarding requirement for 
                        certification''; and
                            (ii) by striking ``physician''.
    (e) Application to Medicaid.--The amendments made under this 
section shall apply under title XIX of the Social Security Act in the 
same manner and to the same extent as such requirements apply under 
title XVIII of such Act or regulations promulgated thereunder.
    (f) Effective Date.--The Secretary of Health and Human Services 
shall prescribe regulations to apply the amendments made by this 
section to items and services furnished, which shall become effective 
no later than six months after the enactment of this legislation. The 
Secretary shall promulgate an interim final rule if necessary, to 
comply with the required effective date.

SEC. 4408. ADJUSTMENT OF SEQUESTRATION.

    (a) Temporary Suspension of Medicare Sequestration.--During the 
period beginning on May 1, 2020 and ending on December 31, 2020, the 
Medicare programs under title XVIII of the Social Security Act (42 
U.S.C. 1395 et seq.) shall be exempt from reduction under any 
sequestration order issued before, on, or after the date of enactment 
of this Act.
    (b) Extension of Direct Spending Reductions Through Fiscal Year 
2030.--Section 251A(6) of the Balanced Budget and Emergency Deficit 
Control Act of 1985 (2 U.S.C. 901a(6)) is amended--
            (1) in subparagraph (B), in the matter preceding clause 
        (i), by striking ``through 2029'' and inserting ``through 
        2030''; and
            (2) in subparagraph (C), in the matter preceding clause 
        (i), by striking ``fiscal year 2029'' and inserting ``fiscal 
        year 2030''.

SEC. 4409. MEDICARE HOSPITAL INPATIENT PROSPECTIVE PAYMENT SYSTEM ADD-
              ON PAYMENT FOR COVID-19 PATIENTS DURING EMERGENCY PERIOD.

    (a) In General.--Section 1886(d)(4)(C) of the Social Security Act 
(42 U.S.C. 1395ww(d)(4)(C)) is amended by adding at the end the 
following new clause:
    ``(iv)(I) For discharges occurring during the emergency period 
described in section 1135(g)(1)(B), in the case of a discharge that has 
a principal or secondary diagnosis of COVID-19, the Secretary shall 
increase the weighting factor for each diagnosis-related group (with 
such a principal or secondary diagnosis) by 15 percent.
    ``(II) Any adjustment under subclause (I) shall not be taken into 
account in applying budget neutrality under clause (iii).''.
    (b) Implementation.--Notwithstanding any other provision of law, 
the Secretary may implement the amendment made by subsection (a) by 
program instruction or otherwise.

SEC. 4410. REVISING PAYMENT RATES FOR DURABLE MEDICAL EQUIPMENT UNDER 
              THE MEDICARE PROGRAM THROUGH DURATION OF EMERGENCY 
              PERIOD.

    (a) Rural and Noncontiguous Areas.--The Secretary of Health and 
Human Services shall implement section 414.210(g)(9)(iii) of title 42, 
Code of Federal Regulations (or any successor regulation), to apply the 
transition rule described in such section to all applicable items and 
services furnished in rural areas and noncontiguous areas (as such 
terms are defined for purposes of such section) as planned through 
December 31, 2020, and through the duration of the emergency period 
described in section 1135(g)(1)(B) of the Social Security Act (42 
U.S.C. 1320b-5(g)(1)(B)), if longer.
    (b) Areas Other Than Rural and Noncontiguous Areas.--With respect 
to items and services furnished on or after the date that is 30 days 
after the date of the enactment of this Act, the Secretary of Health 
and Human Services shall apply section 414.210(g)(9)(iv) of title 42, 
Code of Federal Regulations (or any successor regulation), as if the 
reference to ``dates of service from June 1, 2018 through December 31, 
2020, based on the fee schedule amount for the area is equal to 100 
percent of the adjusted payment amount established under this section'' 
were instead a reference to ``dates of service from March 6, 2020, 
through the remainder of the duration of the emergency period described 
in section 1135(g)(1)(B) of the Social Security Act (42 U.S.C. 1320b-
5(g)(1)(B)), based on the fee schedule amount for the area is equal to 
75 percent of the adjusted payment amount established under this 
section and 25 percent of the unadjusted fee schedule amount''.

SEC. 4411. PROVIDING HOME AND COMMUNITY-BASED SERVICES IN ACUTE CARE 
              HOSPITALS.

    Section 1902(h) of the Social Security Act (42 U.S.C. 1396a(h)) is 
amended--
            (1) by inserting ``(1)'' after ``(h)'';
            (2) by inserting ``, home and community-based services 
        provided under subsection (c), (d), or (i) of section 1915 or 
        under a waiver under section 1115, self-directed personal 
        assistance services provided pursuant to a written plan of care 
        under section 1915(j), and home and community-based attendant 
        services and supports under section 1915(k)'' before the 
        period; and
            (3) by adding at the end the following:
    ``(2) Nothing in this title, title XVIII, or title XI shall be 
construed as prohibiting receipt of any care or services specified in 
paragraph (1) in an acute care hospital that are--
            ``(A) identified in an individual's person-centered plan of 
        services and supports (or comparable plan of care);
            ``(B) provided to meet needs of the individual that are not 
        met through the provision of hospital services;
            ``(C) not a substitute for services that the hospital is 
        obligated to provide through its conditions of participation or 
        under Federal or State law; and
            ``(D) designed to ensure smooth transitions between acute 
        care settings and home and community-based settings, and to 
        preserve the individual's functions.''.

SEC. 4412. TREATMENT OF TECHNOLOGY-ENABLED COLLABORATIVE LEARNING AND 
              CAPACITY BUILDING MODELS AS MEDICAL ASSISTANCE.

    Section 1915 of the Social Security Act (42 U.S.C. 1396n) is 
amended by adding at the end the following:
    ``(m) Technology-enabled Collaborative Learning and Capacity 
Building Models.--
            ``(1) In general.--A State may provide, as medical 
        assistance, a technology-enabled collaborative learning and 
        capacity building model used by a provider participating under 
        the State plan (or a waiver of such plan) without regard to the 
        requirements of section 1902(a)(1) (relating to statewideness), 
        section 1902(a)(10)(B) (relating to comparability), and section 
        1902(a)(23) (relating to freedom of choice of providers).
            ``(2) Requirements.--A State shall be eligible for Federal 
        financial assistance for providing such medical assistance 
        under the following conditions:
                    ``(A) A participating provider uses the technology-
                enabled collaborative learning and capacity building 
                model to train health professionals (which may include 
                medical students) in protocols for responding to a 
                public health emergency during an emergency period, 
                including any period relating to an outbreak of 
                coronavirus disease 2019 (COVID-19).
                    ``(B) In accordance with section 1902(a)(25), there 
                are no other third parties liable to pay for the use of 
                such model by a participating provider, including as 
                reimbursement under a medical, social, educational, or 
                other program.
                    ``(C) The State allocates the costs of any part of 
                the use such model which is reimbursable under another 
                federally funded program in accordance with OMB 
                Circular A-87 (or any related or successor guidance or 
                regulations regarding allocation of costs among 
                federally funded programs) under an approved cost 
                allocation program.
            ``(3) Nonapplication of time limits.--Subsection (h) shall 
        not apply to the provision of medical assistance for 
        technology-enabled collaborative learning and capacity building 
        models under this subsection.
            ``(4) Definitions.--In this subsection:
                    ``(A) Emergency period.--The term `emergency 
                period' has the meaning given that term in section 
                1135(g)(1).
                    ``(B) Technology-enabled collaborative learning and 
                capacity building model.--The term ` technology-enabled 
                collaborative learning and capacity building model' has 
                the meaning given that term in section 2(7) of the 
                Expanding Capacity for Health Outcomes Act (Public Law 
                114-270, 130 Stat. 1395).''.

SEC. 4413. ENCOURAGING THE DEVELOPMENT AND USE OF DISARM ANTIMICROBIAL 
              DRUGS.

    (a) Additional Payment for DISARM Antimicrobial Drugs Under 
Medicare.--
            (1) In general.--Section 1886(d)(5) of the Social Security 
        Act (42 U.S.C. 1395ww(d)(5)) is amended by adding at the end 
        the following new subparagraph:
    ``(M)(i)(I) In the case of discharges occurring on or after October 
1, 2021, and before October 1, 2026, subject to subclause (II), the 
Secretary shall, after notice and opportunity for public comment (in 
the publications required by subsection (e)(5) for a fiscal year or 
otherwise), provide for an additional payment under a mechanism 
(separate from the mechanism established under subparagraph (K)), with 
respect to such discharges involving any DISARM antimicrobial drug, in 
an amount equal to--
            ``(aa) the amount payable under section 1847A for such drug 
        during the calendar quarter in which the discharge occurred; or
            ``(bb) if no amount for such drug is determined under 
        section 1847A, an amount to be determined by the Secretary in a 
        manner similar to the manner in which payment amounts are 
        determined under section 1847A based on information submitted 
        by the manufacturer or sponsor of such drug (as required under 
        clause (v)).
    ``(II) In determining the amount payable under section 1847A for 
purposes of items (aa) and (bb) of subclause (I), subparagraphs (A) and 
(B) of subsection (b)(1) of such section shall be applied by 
substituting `100 percent' for `106 percent' each place it appears and 
paragraph (8)(B) of such section shall be applied by substituting `0 
percent' for `6 percent'.
    ``(ii) For purposes of this subparagraph, a DISARM antimicrobial 
drug is--
            ``(I) a drug--
                    ``(aa) that--
                            ``(AA) is approved by the Food and Drug 
                        Administration;
                            ``(BB) is designated by the Food and Drug 
                        Administration as a qualified infectious 
                        disease product under subsection (d) of section 
                        505E of the Federal Food, Drug, and Cosmetic 
                        Act; and
                            ``(CC) has received an extension of its 
                        exclusivity period pursuant to subsection (a) 
                        of such section; and
                    ``(bb) that has been designated by the Secretary 
                pursuant to the process established under clause 
                (iv)(I)(bb); or
            ``(II) an antibacterial or antifungal biological product--
                    ``(aa) that is licensed for use, or an 
                antibacterial or antifungal biological product for 
                which an indication is first licensed for use, by the 
                Food and Drug Administration on or after June 5, 2014, 
                under section 351(a) of the Public Health Service Act 
                for human use to treat serious or life-threatening 
                infections, as determined by the Food and Drug 
                Administration, including those caused by, or likely to 
                be caused by--
                            ``(AA) an antibacterial or antifungal 
                        resistant pathogen, including novel or emerging 
                        infectious pathogens; or
                            ``(BB) a qualifying pathogen (as defined 
                        under section 505E(f) of the Federal Food, 
                        Drug, and Cosmetic Act); and
                    ``(bb) has been designated by the Secretary 
                pursuant to the process established under clause 
                (iv)(I)(bb).
    ``(iii) The mechanism established pursuant to clause (i) shall 
provide that the additional payment under clause (i) shall--
            ``(I) with respect to a discharge, only be made to a 
        subsection (d) hospital that, as determined by the Secretary--
                    ``(aa) is participating in the National Healthcare 
                Safety Network Antimicrobial Use and Resistance Module 
                of the Centers for Disease Control and Prevention or a 
                similar reporting program, as specified by the 
                Secretary, relating to antimicrobial drugs; and
                    ``(bb) has an antimicrobial stewardship program 
                that aligns with the Core Elements of Hospital 
                Antibiotic Stewardship Programs of the Centers for 
                Disease Control and Prevention or the Antimicrobial 
                Stewardship Standard set by the Joint Commission; and
            ``(II) apply to discharges occurring on or after October 1 
        of the year in which the drug or biological product is 
        designated by the Secretary as a DISARM antimicrobial drug.
    ``(iv)(I) The mechanism established pursuant to clause (i) shall 
provide for a process for--
            ``(aa) a manufacturer or sponsor of a drug or biological 
        product to request the Secretary to designate the drug or 
        biological product as a DISARM antimicrobial drug; and
            ``(bb) the designation by the Secretary of drugs and 
        biological products as DISARM antimicrobial drugs.
    ``(II) A designation of a drug or biological product as a DISARM 
antimicrobial drug may be revoked by the Secretary if the Secretary 
determines that--
            ``(aa) the drug or biological product no longer meets the 
        requirements for a DISARM antimicrobial drug under clause (ii);
            ``(bb) the request for such designation contained an untrue 
        statement of material fact; or
            ``(cc) clinical or other information that was not available 
        to the Secretary at the time such designation was made shows 
        that--
                    ``(AA) such drug or biological product is unsafe 
                for use or not shown to be safe for use for individuals 
                who are entitled to benefits under part A; or
                    ``(BB) an alternative to such drug or biological 
                product is an advance that substantially improves the 
                diagnosis or treatment of such individuals.
    ``(III) Not later than October 1, 2021, and annually thereafter 
through October 1, 2025, the Secretary shall publish in the Federal 
Register a list of the DISARM antimicrobial drugs designated under this 
subparagraph pursuant to the process established under clause 
(iv)(I)(bb).
    ``(v)(I) For purposes of determining additional payment amounts 
under clause (i), a manufacturer or sponsor of a drug or biological 
product that submits a request described in clause (iv)(I)(aa) shall 
submit to the Secretary information described in section 
1927(b)(3)(A)(iii).
    ``(II) The penalties for failure to provide timely information 
under clause (i) of subparagraph (C) of section 1927(b)(3) and for 
providing false information under clause (ii) of such subparagraph 
shall apply to manufacturers and sponsors of a drug or biological 
product under this section with respect to information under subclause 
(I) in the same manner as such penalties apply to manufacturers under 
such clauses with respect to information under subparagraph (A) of such 
section.
    ``(vi) The mechanism established pursuant to clause (i) shall 
provide that--
            ``(I) except as provided in subclause (II), no additional 
        payment shall be made under this subparagraph for discharges 
        involving a DISARM antimicrobial drug if any additional 
        payments have been made for discharges involving such drug as a 
        new medical service or technology under subparagraph (K);
            ``(II) additional payments may be made under this 
        subparagraph for discharges involving a DISARM antimicrobial 
        drug if any additional payments have been made for discharges 
        occurring prior to the date of enactment of this subparagraph 
        involving such drug as a new medical service or technology 
        under subparagraph (K); and
            ``(III) no additional payment shall be made under 
        subparagraph (K) for discharges involving a DISARM 
        antimicrobial drug as a new medical service or technology if 
        any additional payments for discharges involving such drug have 
        been made under this subparagraph.''.
            (2) Conforming amendment.--Section 1886(d)(5)(K)(ii)(III) 
        of the Social Security Act (42 U.S.C. 1395ww(d)(5)(K)(ii)(III)) 
        is amended by striking ``provide'' and inserting ``subject to 
        subparagraph (M)(vi), provide''.
    (b) Study and Reports on Removing Barriers to the Development of 
DISARM Antimicrobial Drugs.--
            (1) Study.--The Comptroller General of the United States 
        (in this subsection referred to as the ``Comptroller General'') 
        shall, in consultation with the Director of the National 
        Institutes of Health, the Commissioner of Food and Drugs, the 
        Administrator of the Centers for Medicare & Medicaid Services, 
        and the Director of the Centers for Disease Control and 
        Prevention, conduct a study to--
                    (A) identify and examine the barriers that prevent 
                the development of DISARM antimicrobial drugs (as 
                defined in section 1886(d)(5)(M)(ii) of the Social 
                Security Act, as added by subsection (a)); and
                    (B) develop recommendations for actions to be taken 
                in order to overcome any barriers identified under 
                subparagraph (A).
            (2) Report.--October 1, 2025, the Comptroller General shall 
        submit to Congress a report containing the preliminary results 
        of the study conducted under paragraph (1), together with 
        recommendations for such legislation and administrative action 
        as the Comptroller General determines appropriate.

SEC. 4414. NOVEL MEDICAL PRODUCTS.

    (a) Expedited Coding of Novel Medical Products.--Section 
1174(b)(2)(B) of the Social Security Act (42 U.S.C. 1320d-3(b)(2)(B)) 
is amended by adding at the end the following new clauses:
                            ``(iii) Expedited coding of novel medical 
                        products.--
                                    ``(I) In general.--Notwithstanding 
                                paragraph (1), in the case of a novel 
                                medical product (as defined in clause 
                                (iv)), the Secretary shall make 
                                modifications to the HCPCS code set at 
                                least once every quarter.
                                    ``(II) Request.--Upon the written 
                                confidential request of a manufacturer 
                                of a novel medical product, the 
                                Secretary shall make a determination 
                                whether to assign a HCPCS code to such 
                                product. Such request may occur on or 
                                after the date on which the product 
                                receives a designation as a 
                                breakthrough therapy under section 
                                506(a) of the Federal Food, Drug, and 
                                Cosmetic Act (21 U.S.C. 356(a)), a 
                                breakthrough device under section 515B 
                                of such Act (21 U.S.C. 360e-3), or a 
                                regenerative advanced therapy under 
                                section 506(g) of such Act (21 U.S.C. 
                                356(g)).
                                    ``(III) Deadline for determination; 
                                notification.--The Secretary shall--
                                            ``(aa) not later than 180 
                                        calendar days after receiving 
                                        the request of a manufacturer 
                                        under subclause (II), make a 
                                        determination under such 
                                        subclause with respect to the 
                                        request; and
                                            ``(bb) not later than 30 
                                        calendar days after making such 
                                        determination, notify the 
                                        manufacturer of the 
                                        determination.
                                    ``(IV) Monitoring utilization and 
                                outcomes.--A HCPCS code assigned under 
                                this clause shall allow for the 
                                reliable monitoring of utilization and 
                                outcomes of the novel medical product 
                                as described in clause (vi).
                                    ``(V) Effective date of code 
                                assignment.--If the Secretary makes a 
                                determination to assign a HCPCS code to 
                                a product under subclause (II), such 
                                code--
                                            ``(aa) may be assigned 
                                        within the first quarter after 
                                        the manufacturer files, with 
                                        respect to such product, a new 
                                        drug application under section 
                                        505(b) of the Federal Food, 
                                        Drug, and Cosmetic Act (21 
                                        U.S.C. 355(b)), a biological 
                                        product license application 
                                        under section 351(a) of the 
                                        Public Health Service Act (42 
                                        U.S.C. 262(a)), a premarket 
                                        application under section 
                                        515(c) of the Federal Food, 
                                        Drug, and Cosmetic Act (21 
                                        U.S.C. 360e(c)), a report under 
                                        section 510(k) of such Act (21 
                                        U.S.C. 360k), or a request for 
                                        classification under section 
                                        513(f)(2) of such Act (21 
                                        U.S.C. 360c(f)(2)); and
                                            ``(bb) may not take effect 
                                        before the date the product is 
                                        approved, cleared, or licensed 
                                        by the Food and Drug 
                                        Administration.
                                    ``(VI) Trade secrets and 
                                confidential information.--No 
                                information submitted under subclause 
                                (II) shall be construed as authorizing 
                                the Secretary to disclose any 
                                information that is a trade secret or 
                                confidential information subject to 
                                section 552(b)(4) of title 5, United 
                                States Code.
                            ``(iv) Novel medical product defined.--For 
                        purposes of this subparagraph, the term `novel 
                        medical product' means a drug, biological 
                        product, or medical device--
                                    ``(I) that has not been assigned a 
                                HCPCS code; and
                                    ``(II) that has been designated as 
                                a breakthrough therapy under section 
                                506(a) of the Federal Food, Drug, and 
                                Cosmetic Act (21 U.S.C. 356(a)), a 
                                breakthrough device under section 515B 
                                of such Act (21 U.S.C. 360e-3), or a 
                                regenerative advanced therapy under 
                                section 506(g) of such Act (21 U.S.C. 
                                356(g)).
                            ``(v) HCPCS defined.--For purposes of this 
                        subparagraph, the term `HCPCS' means the 
                        Healthcare Common Procedure Coding System.
                            ``(vi) Inpatient products.--The Secretary 
                        shall establish a code modifier within the 
                        hospital inpatient prospective payment system 
                        under section 1886(d) to track the utilization 
                        and outcomes of novel medical products that are 
                        assigned a HCPCS code pursuant to the expedited 
                        coding process under clause (iii) and are 
                        furnished by hospitals in inpatient 
                        settings.''.
    (b) Coverage Determinations for Novel Medical Products.--Section 
1862(l) of the Social Security Act (42 U.S.C. 1395y(l)) is amended by 
adding at the end the following new paragraph:
            ``(7) Coverage pathway for novel medical products.--
                    ``(A) In general.--The Secretary shall facilitate 
                an efficient coverage pathway to expedite a national 
                coverage decision for coverage with evidence 
                development process under this title for novel medical 
                products described in subparagraph (D). The Secretary 
                shall review such novel medical products for the 
                coverage process on an expedited basis, beginning as 
                soon as the Secretary assigns a HCPCS code to the 
                product under clause (iii)(V)(aa) of section 
                1174(b)(2)(B).
                    ``(B) Determination of coverage with evidence 
                development.--Such coverage pathway shall include, with 
                respect to such novel medical products, if the 
                Secretary determines coverage with evidence development 
                is appropriate, issuance of a national coverage 
                determination of coverage with evidence development for 
                a period up to, but not to exceed, 4 years from the 
                date of such determination.
                    ``(C) Modernizing payment options for novel medical 
                products.--Not later than 4 years after issuing such 
                national coverage determination, the Secretary shall 
                submit to Congress and to the manufacturer of the novel 
                medical product a report providing options for 
                alternative payment models under this title for the 
                novel medical product or class of such products, which 
                may include the utilization of existing models in the 
                commercial health insurance market. Such report shall 
                include any recommendations for legislation and 
                administrative action as the Secretary determines 
                appropriate to facilitate such payment arrangements.
                    ``(D) Novel medical products described.--For 
                purposes of this paragraph, a novel medical product 
                described in this subparagraph is a novel medical 
                product, as defined in clause (iv) of section 
                1174(b)(2)(B), that is assigned a HCPCS code pursuant 
                to the expedited coding process under clause (iii) of 
                such section.
                    ``(E) Clarification.--Nothing in this paragraph 
                shall prevent the Secretary from issuing a noncoverage 
                or a national coverage determination for a novel 
                medical product.''.
    (c) Enhancing Coordination With the Food and Drug Administration.--
            (1) Public meeting.--
                    (A) In general.--Not later than 12 months after the 
                date of the enactment of this Act, the Secretary shall 
                convene a public meeting for the purposes of discussing 
                and providing input on improvements to coordination 
                between the Food and Drug Administration and the 
                Centers for Medicare & Medicaid Services in preparing 
                for the availability of novel medical products (as 
                defined in section 1174(b)(2)(B)(iv) of the Social 
                Security Act, as added by subsection (a)) on the market 
                in the United States.
                    (B) Attendees.--The public meeting shall include--
                            (i) representatives of relevant Federal 
                        agencies, including representatives from each 
                        of the medical product centers within the Food 
                        and Drug Administration and representatives 
                        from the coding, coverage, and payment offices 
                        within the Centers for Medicare & Medicaid 
                        Services;
                            (ii) stakeholders with expertise in the 
                        research and development of novel medical 
                        products, including manufacturers of such 
                        products;
                            (iii) representatives of commercial health 
                        insurance payers;
                            (iv) stakeholders with expertise in the 
                        administration and use of novel medical 
                        products, including physicians; and
                            (v) stakeholders representing patients and 
                        with expertise in the utilization of patient 
                        experience data in medical product development.
                    (C) Topics.--The public meeting shall include a 
                discussion of--
                            (i) the status of the drug and medical 
                        device development pipeline related to the 
                        availability of novel medical products;
                            (ii) the anticipated expertise necessary to 
                        review the safety and effectiveness of such 
                        products at the Food and Drug Administration 
                        and current gaps in such expertise, if any;
                            (iii) the expertise necessary to make 
                        coding, coverage, and payment decisions with 
                        respect to such products within the Centers for 
                        Medicare & Medicaid Services, and current gaps 
                        in such expertise, if any;
                            (iv) trends in the differences in the data 
                        necessary to determine the safety and 
                        effectiveness of a novel medical product and 
                        the data necessary to determine whether a novel 
                        medical product meets the reasonable and 
                        necessary requirements for coverage and payment 
                        under title XVIII of the Social Security Act 
                        pursuant to section 1862(a)(1)(A) of such Act 
                        (42 U.S.C. 1395y(a)(1)(A));
                            (v) the availability of information for 
                        sponsors of such novel medical products to meet 
                        each of those requirements; and
                            (vi) the coordination of information 
                        related to significant clinical improvement 
                        over existing therapies for patients between 
                        the Food and Drug Administration and the 
                        Centers for Medicare & Medicaid Services with 
                        respect to novel medical products.
                    (D) Trade secrets and confidential information.--No 
                information discussed as a part of the public meeting 
                under this paragraph shall be construed as authorizing 
                the Secretary to disclose any information that is a 
                trade secret or confidential information subject to 
                section 552(b)(4) of title 5, United States Code.
            (2) Improving transparency of criteria for medicare 
        coverage.--
                    (A) Updating guidance.--Not later than 18 months 
                after the public meeting under paragraph (1), the 
                Secretary of Health and Human Services shall update the 
                final guidance entitled ``National Coverage 
                Determinations with Data Collection as a Condition of 
                Coverage: Coverage with Evidence Development'' to 
                improve the availability and coordination of 
                information as described in clauses (iv) through (vi) 
                of paragraph (1)(C), and clarify novel medical product 
                clinical data requirements to meet reasonable and 
                necessary requirements for coverage and payment under 
                title XVIII of the Social Security Act.
                    (B) Finalizing updated guidance.--Not later than 12 
                months after issuing draft guidance under subparagraph 
                (A), the Secretary shall finalize the updated guidance.
    (d) Report on Coding, Coverage, and Payment Processes Under 
Medicare for New Medical Products.--
            (1) In general.--Not later than 12 months after the date of 
        enactment of this Act, the Secretary of Health and Human 
        Services shall publish a report on the internet website of the 
        Department of Health and Human Services regarding processes 
        under the Medicare program under title XVIII of the Social 
        Security Act (42 U.S.C. 1395 et seq.) with respect to the 
        coding, coverage, and payment of medical products described in 
        paragraph (2). Such report shall include the following:
                    (A) A description of challenges in the coding, 
                coverage, and payment processes under the Medicare 
                program for medical products described in such 
                paragraph.
                    (B) Recommendations to--
                            (i) incorporate patient experience data 
                        (such as the impact of a disease or condition 
                        on the lives of patients and patient treatment 
                        preferences) into the coverage and payment 
                        processes within the Centers for Medicare & 
                        Medicaid Services;
                            (ii) decrease the length of time to make 
                        national and local coverage determinations 
                        under the Medicare program (as those terms are 
                        defined in subparagraph (A) and (B), 
                        respectively, of section 1862(l)(6) of the 
                        Social Security Act (42 U.S.C. 1395y(l)(6)));
                            (iii) streamline the coverage process under 
                        the Medicare program and incorporate input from 
                        relevant stakeholders into such coverage 
                        determinations; and
                            (iv) identify potential mechanisms to 
                        incorporate novel payment designs similar to 
                        those in development in commercial insurance 
                        plans and State plans under title XIX of the 
                        Social Security Act (42 U.S.C. 1396r et seq.) 
                        into the Medicare program.
            (2) Medical products described.--For purposes of paragraph 
        (1), a medical product described in this paragraph is a medical 
        product, including a drug, biological (including gene and cell 
        therapy and gene editing), or medical device, that has been 
        designated as a breakthrough therapy under section 506(a) of 
        the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356(a)), a 
        breakthrough device under section 515B of such Act (21 U.S.C. 
        360e-3), or a regenerative advanced therapy under section 
        506(g) of such Act (21 U.S.C. 356(g)).

                     TITLE II--EDUCATION PROVISIONS

SEC. 4501. SHORT TITLE.

    This title may be cited as the ``COVID-19 Pandemic Education Relief 
Act of 2020''.

SEC. 4502. DEFINITIONS.

    (a) Definitions.--In this title:
            (1) Qualifying emergency.--The term ``qualifying 
        emergency'' means--
                    (A) a public health emergency declared by the 
                Secretary of Health and Human Services pursuant to 
                section 319 of the Public Health Service Act (42 U.S.C. 
                247d);
                    (B) an event for which the President declared a 
                major disaster or an emergency under section 401 or 
                501, respectively, of the Robert T. Stafford Disaster 
                Relief and Emergency Assistance Act (42 U.S.C. 5170 and 
                5191); or
                    (C) a national emergency declared by the President 
                under section 201 of the National Emergencies Act (50 
                U.S.C. 1601 et seq.).
            (2) Institution of higher education.--The term 
        ``institution of higher education'' has the meaning of the term 
        under section 102 of the Higher Education Act of 1965 (20 
        U.S.C. 1002).
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of Education.

SEC. 4503. CAMPUS-BASED AID WAIVERS.

    (a) Waiver of Non-federal Share Requirement.--Notwithstanding 
sections 413C(a)(2) and 443(b)(5) of the Higher Education Act of 1965 
(20 U.S.C. 1070b-2(a)(2) and 1087-53(b)(5)), with respect to funds made 
available for award years 2019-2020 and 2020-2021, the Secretary shall 
waive the requirement that a participating institution of higher 
education provide a non-Federal share to match Federal funds provided 
to the institution for the programs authorized pursuant to subpart 3 of 
part A and part C of title IV of the Higher Education Act of 1965 (20 
U.S.C. 1070b et seq. and 1087-51 et seq.).
    (b) Authority to Reallocate.--Notwithstanding sections 413D, 442, 
and 488 of the Higher Education Act of 1965 (20 U.S.C. 1070b-3, 1087-
52, and 1095), during a period of a qualifying emergency, an 
institution may transfer up to 100 percent of the institution's 
unexpended allotment under section 442 of such Act to the institution's 
allotment under section 413D of such Act, but may not transfer any 
funds from the institution's unexpended allotment under section 413D of 
such Act to the institution's allotment under section 442 of such Act.

SEC. 4504. USE OF SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS FOR 
              EMERGENCY AID.

    (a) In General.--Notwithstanding section 413B of the Higher 
Education Act of 1965 (20 U.S.C. 1070b-1), an institution of higher 
education may reserve any amount of an institution's allocation under 
subpart 3 of part A of title IV of the Higher Education Act of 1965 (20 
U.S.C. 1070b et seq.) for a fiscal year to award, in such fiscal year, 
emergency financial aid grants to assist undergraduate or graduate 
students for unexpected expenses and unmet financial need as the result 
of a qualifying emergency.
    (b) Determinations.--In determining eligibility for and awarding 
emergency financial aid grants under this section, an institution of 
higher education may--
            (1) waive the amount of need calculation under section 471 
        of the Higher Education Act of 1965 (20 U.S.C. 1087kk);
            (2) allow for a student affected by a qualifying emergency 
        to receive funds in an amount that is not more than the maximum 
        Federal Pell Grant for the applicable award year; and
            (3) utilize a contract with a scholarship-granting 
        organization designated for the sole purpose of accepting 
        applications from or disbursing funds to students enrolled in 
        the institution of higher education, if such scholarship-
        granting organization disburses the full allocated amount 
        provided to the institution of higher education to the 
        recipients.
    (c) Special Rule.--Any emergency financial aid grants to students 
under this section shall not be treated as other financial assistance 
for the purposes of section 471 of the Higher Education Act of 1965 (20 
U.S.C. 1087kk).

SEC. 4505. FEDERAL WORK-STUDY DURING A QUALIFYING EMERGENCY.

    (a) In General.--In the event of a qualifying emergency, an 
institution of higher education participating in the program under part 
C of title IV of the Higher Education Act of 1965 (20 U.S.C. 1087-51 et 
seq.) may make payments under such part to affected work-study 
students, for the period of time (not to exceed one academic year) in 
which affected students were unable to fulfill the students' work-study 
obligation for all or part of such academic year due to such qualifying 
emergency, as follows:
            (1) Payments may be made under such part to affected work-
        study students in an amount equal to or less than the amount of 
        wages such students would have been paid under such part had 
        the students been able to complete the work obligation 
        necessary to receive work study funds, as a one time grant or 
        as multiple payments.
            (2) Payments shall not be made to any student who was not 
        eligible for work study or was not completing the work 
        obligation necessary to receive work study funds under such 
        part prior to the occurrence of the qualifying emergency.
            (3) Any payments made to affected work-study students under 
        this subsection shall meet the matching requirements of section 
        443 of the Higher Education Act of 1965 (20 U.S.C. 1087-53), 
        unless such matching requirements are waived by the Secretary 
        of Education.
    (b) Definition of Affected Work-study Student.--In this section, 
the term ``affected work-study student'' means a student enrolled at an 
eligible institution participating in the program under part C of title 
IV of the Higher Education Act of 1965 (20 U.S.C. 1087-51 et seq.) 
who--
            (1) received a work-study award under section 443 of the 
        Higher Education Act of 1965 (20 U.S.C. 1087-53) for the 
        academic year during which a qualifying emergency occurred;
            (2) earned Federal work-study wages from such eligible 
        institution for such academic year; and
            (3) was prevented from fulfilling the student's work-study 
        obligation for all or part of such academic year due to such 
        qualifying emergency.

SEC. 4506. ADJUSTMENT OF SUBSIDIZED LOAN USAGE LIMITS.

     Notwithstanding section 455(q)(3) of the Higher Education Act of 
1965 (20 U.S.C. 1087e(q)(3)), the Secretary shall exclude from a 
student's period of enrollment for purposes of loans made under part D 
of title IV of the Higher Education Act of 1965 (20 U.S.C. 1087a et 
seq.) any semester (or the equivalent) during which the student was 
unable to remain enrolled in school as a result of a qualifying 
emergency, if the Secretary is able to administer such policy in a 
manner that limits complexity and the burden on the student.

SEC. 4507. EXCLUSION FROM FEDERAL PELL GRANT DURATION LIMIT.

    The Secretary shall exclude from a student's Federal Pell Grant 
duration limit under section 401(c)(5) of the Higher Education Act of 
1965 (2 U.S.C. 1070a(c)(5)) any semester (or the equivalent) that the 
student does not complete due to a qualifying emergency if the 
Secretary is able to administer such policy in a manner that limits 
complexity and the burden on the student.

SEC. 4508. INSTITUTIONAL REFUNDS AND FEDERAL STUDENT LOAN FLEXIBILITY.

    (a) Institutional Waiver.--The Secretary may waive the 
institutional requirement in section 484B of the Higher Education Act 
of 1965 (20 U.S.C. 1091b) with respect to the amount of grant or loan 
assistance (other than assistance received under part C of title IV of 
such Act) to be returned to the title IV programs if a recipient of 
assistance under title IV of the Higher Education Act of 1965 (20 
U.S.C. 1070 et seq.) withdraws from the institution during the payment 
period or period of enrollment as a result of a qualifying emergency.
    (b) Student Waiver.--The Secretary may waive the amounts that 
students are required to return in section 484B of the Higher Education 
Act of 1965 (20 U.S.C. 1091b) with respect to Federal Pell Grants or 
other grant assistance if the withdrawals on which the returns are 
based on withdrawals by students who withdrew from the institution as a 
result of a qualifying emergency.
    (c) Canceling Loan Obligation.--Notwithstanding any other provision 
of the Higher Education Act of 1965 (20 U.S.C. 1001 et seq.), the 
Secretary shall cancel the borrower's obligation to repay the portion 
of a loan made under part D of title IV of such Act for a recipient of 
assistance who withdraws from the institution during the payment period 
as a result of a qualifying emergency.
    (d) Approved Leave of Absence.--Notwithstanding any other provision 
of law, for purposes of receiving assistance under title IV of the 
Higher Education Act of 1965 (20 U.S.C. 1070 et seq.), an institution 
of higher education may, as a result of a qualifying emergency, provide 
a student with an approved leave of absence that does not require the 
student to return at the same point in the academic program that the 
student began the leave of absence if the student returns within the 
same semester (or the equivalent).

SEC. 4509. SATISFACTORY PROGRESS.

    Notwithstanding section 484 of the Higher Education Act of 1965 (20 
U.S.C. 1091), in determining whether a student is maintaining 
satisfactory progress for purposes of title IV of the Higher Education 
Act of 1965 (20 U.S.C. 1070 et seq.), an institution of higher 
education may, as a result of a qualifying emergency, exclude from the 
quantitative component of the calculation any attempted credits that 
were not completed by such student without requiring an appeal by such 
student.

SEC. 4510. CONTINUING EDUCATION AT AFFECTED FOREIGN INSTITUTIONS.

    (a) In General.--Notwithstanding section 481(b) of the Higher 
Education Act of 1965 (20 U.S.C. 1088(b)), with respect to a foreign 
institution, in the case of a public health emergency, major disaster 
or emergency, or national emergency declared by the applicable 
government authorities in the country in which the foreign institution 
is located, the Secretary may permit any part of an otherwise eligible 
program to be offered via distance education for the duration of such 
emergency or disaster and the following payment period for purposes of 
title IV of the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.).
    (b) Eligibility.--An otherwise eligible program that is offered in 
whole or in part through distance education by a foreign institution 
between March 1, 2020, and the date of enactment of this Act shall be 
deemed eligible for the purposes of part D of title IV of the Higher 
Education Act of 1965 (20 U.S.C. 1087a et seq.) for the duration of the 
qualifying emergency and the following payment period for purposes of 
title IV of the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.). 
Not later than June 30, 2020, an institution of higher that uses the 
authority provided in the previous sentence shall report such use to 
the Secretary.
    (c) Report.--Not later than 180 days after the date of enactment of 
this Act, and every 180 days thereafter for the duration of the 
qualifying emergency and the following payment period, the Secretary 
shall submit to the authorizing committees (as defined in section 103 
of the Higher Education Act of 1965 (20 U.S.C. 1003)) a report that 
identifies each foreign institution that carried out a distance 
education program authorized under this section.
    (d) Written Arrangements.--
            (1) In general.--Notwithstanding section 102 of the Higher 
        Education Act of 1965 (20 U.S.C. 1002), for the duration of a 
        qualifying emergency and the following payment period, the 
        Secretary may allow a foreign institution to enter into a 
        written arrangement with an institution of higher education 
        located in the United States that participates in the Federal 
        Direct Loan Program under part D of title IV of the Higher 
        Education Act of 1965 (20 U.S.C. 1087a et seq.) for the purpose 
        of allowing a student of the foreign institution who is a 
        borrower of a loan made under such part to take courses from 
        the institution of higher education located in the United 
        States.
            (2) Form of arrangements.--
                    (A) Public or other nonprofit institutions.--A 
                foreign institution that is a public or other nonprofit 
                institution may enter into a written arrangement under 
                subsection (a) only with an institution of higher 
                education described in section 101 of such Act (20 
                U.S.C. 1001).
                    (B) Other institutions.--A foreign institution that 
                is a graduate medical school, nursing school, or a 
                veterinary school and that is not a public or other 
                nonprofit institution may enter into a written 
                arrangement under subsection (a) with an institution of 
                higher education described in section 101 or section 
                102 of such Act (20 U.S.C. 1001 and 1002).
            (3) Report use.--Not later than June 30, 2020, an 
        institution of higher that uses the authority described in 
        paragraph (2) shall report such use to the Secretary.
            (4) Report from the secretary.--Not later than 180 days 
        after the date of enactment of this Act, and every 180 days 
        thereafter for the duration of the qualifying emergency and the 
        following payment period, the Secretary shall submit to the 
        authorizing committees (as defined in section 103 of the Higher 
        Education Act of 1965 (20 U.S.C. 1003)) a report that 
        identifies each foreign institution that entered into a written 
        arrangement authorized under subsection (a).

SEC. 4511. NATIONAL EMERGENCY EDUCATIONAL WAIVERS.

    (a) In General.--Notwithstanding any other provision of law, the 
Secretary of Education may waive any statutory or regulatory provision 
described under subparagraphs (A) through (C) of subsection (b)(1) if 
the Secretary determines that such a waiver is necessary and 
appropriate due to the emergency involving Federal primary 
responsibility determined to exist by the President under the section 
501(b) of the Robert T. Stafford Disaster Relief and Emergency 
Assistance Act (42 U.S.C. 5191(b)) with respect to the Coronavirus 
Disease 2019 (COVID-19).
    (b) Applicable Provisions of Law.--
            (1) In general.--The Secretary of Education may waive any 
        statutory or regulatory requirement (such as those requirements 
        related to assessments, accountability, allocation of funds, 
        and reporting), for which a waiver request is submitted under 
        subsection (c), if the Secretary determines that such a waiver 
        is necessary and appropriate as described in subsection (a), 
        under the following provisions of law:
                    (A) The Elementary and Secondary Education Act of 
                1965 (20 U.S.C. 6301 et seq.).
                    (B) The Carl D. Perkins Career and Technical 
                Education Act of 2006 (20 U.S.C. 2301 et seq.).
                    (C) The Higher Education Act of 1965 (20 U.S.C. 
                1001 et seq.).
            (2) Limitation.--The Secretary of Education shall not waive 
        under this section any statutory or regulatory requirements 
        relating to applicable civil rights laws.
    (c) Requests for Waivers.--
            (1) In general.--In addition to any provision waived by the 
        Secretary under subsection (a), a State, State educational 
        agency, local educational agency, Indian tribe, or institution 
        of higher education that desires a waiver from any statutory or 
        regulatory provision described under subparagraphs (A) through 
        (C) of subsection (b)(1) that the Secretary has not already 
        waived in accordance with subsection (a), may submit a waiver 
        request to the Secretary in accordance with this subsection.
            (2) Requests submitted.--A request for a waiver under this 
        subsection shall--
                    (A) identify the Federal programs affected by the 
                requested waiver;
                    (B) describe which Federal statutory or regulatory 
                requirements are to be waived; and
                    (C) describe how the emergency involving Federal 
                primary responsibility determined to exist by the 
                President under the section 501(b) of the Robert T. 
                Stafford Disaster Relief and Emergency Assistance Act 
                (42 U.S.C. 5191(b)) with respect to the Coronavirus 
                Disease 2019 (COVID-19) prevents or otherwise restricts 
                the ability of the State, State educational agency, 
                local educational agency, Indian tribe, or institution 
                of higher education to comply with such statutory or 
                regulatory requirements.
            (3) Secretary approval.--
                    (A) In general.--Except as provided under 
                subparagraph (B), the Secretary of Education shall 
                approve or disapprove a waiver request submitted under 
                paragraph (1) not more than 15 days after the date on 
                which such request is submitted.
                    (B) Exceptions.--The Secretary of Education may 
                disapprove a waiver request submitted under paragraph 
                (1), only if the Secretary determines that--
                            (i) the waiver request does not meet the 
                        requirements of this section;
                            (ii) the waiver is not permitted pursuant 
                        to subsection (b)(2); or
                            (iii) the description required under 
                        paragraph (2)(C) provides insufficient 
                        information to demonstrate that the waiving of 
                        such requirements is necessary or appropriate 
                        consistent with subsection (a).
            (4) Duration.--
                    (A) In general.--Except as provided in paragraph 
                (B), a waiver approved by the Secretary of Education 
                under this subsection may be for a period not to exceed 
                1 academic year.
                    (B) Extension.--The Secretary of Education may 
                extend the period described under subparagraph (A) if 
                the State, State educational agency, local educational 
                agency, Indian tribe, or institution of higher 
                education demonstrates to the Secretary that extending 
                the waiving of such requirements is necessary and 
                appropriate consistent with subsection (a).
    (d) Reporting and Publication.--
            (1) Notifying congress.--Not later than 7 days after 
        granting a waiver under this section, the Secretary of 
        Education shall notify the Committee on Health, Education, 
        Labor, and Pensions of the Senate, the Committee on 
        Appropriations of the Senate, the Committee on Education and 
        Labor of the House of Representatives, and the Committee on 
        Appropriations of the House of Representatives of such waiver.
            (2) Publication.--Not later than 30 days after granting a 
        waiver under this section, the Secretary of Education shall 
        publish a notice of the Secretary's decision in the Federal 
        Register and on the website of the Department of Education.
            (3) IDEA report.--Not later than 30 days after the date of 
        enactment of this Act, the Secretary of Education shall prepare 
        and submit a report to the Committee on Health, Education, 
        Labor, and Pensions and the Committee on Appropriations of the 
        Senate, and the Committee on Education and Labor and the 
        Committee on Appropriations of the House of Representatives, 
        with recommendations on any additional waivers the Secretary 
        believes are necessary to be enacted into law under the 
        Individuals with Disabilities Education Act (20 U.S.C. 1401 et 
        seq.) and the Rehabilitation Act of 1973 (29 U.S.C. 701 et 
        seq.) to provide limited flexibility to States and local 
        educational agencies to meet the unique needs of students with 
        disabilities during the emergency involving Federal primary 
        responsibility determined to exist by the President under the 
        section 501(b) of the Robert T. Stafford Disaster Relief and 
        Emergency Assistance Act (42 U.S.C. 5191(b)) with respect to 
        the Coronavirus Disease 2019 (COVID-19).

SEC. 4512. HBCU CAPITAL FINANCING.

    (a) Deferment Period.--
            (1) In general.--Notwithstanding any provision of title III 
        of the Higher Education Act of 1965 (20 U.S.C. 1051 et seq.), 
        or any regulation promulgated under such title, the Secretary 
        may grant a deferment, for a period of a qualifying emergency 
        to an institution that has received a loan under part D of 
        title III of such Act (20 U.S.C. 1066 et seq.).
            (2) Terms.--During the deferment period granted under this 
        subsection--
                    (A) the institution shall not be required to pay 
                any periodic installment of principal required under 
                the loan agreement for such loan; and
                    (B) the Secretary shall make principal payments 
                otherwise due under the loan agreement.
            (3) Closing.--At the closing of a loan deferred under this 
        subsection, terms shall be set under which the institution 
        shall be required to repay the Secretary for the payments of 
        principal made by the Secretary during the deferment, on a 
        schedule that begins upon repayment to the lender in full on 
        the loan agreement.
    (b) Termination Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        authority provided under this section to grant a loan deferment 
        under subsection (a), shall terminate on the date that is the 
        end of the qualifying emergency.
            (2) Duration.--Any provision of a loan agreement or 
        insurance agreement modified or waived by the authority under 
        this section shall remain so modified or waived for the 
        duration of the period covered by the loan agreement or 
        insurance agreement.
    (c) Report.--Not later than 180 days after the date of enactment of 
this Act, and every 180 days thereafter during the period beginning on 
the first day of the qualifying emergency and ending on September 30 of 
the fiscal year following the end of the qualifying emergency, the 
Secretary shall submit to the authorizing committees (as defined in 
section 103 of the Higher Education Act of 1965 (20 U.S.C. 1003)) a 
report that identifies each institution that received assistance or a 
waiver under this section.

SEC. 4513. TEMPORARY RELIEF FOR FEDERAL STUDENT LOAN BORROWERS.

    (a) In General.--The Secretary shall suspend all payments due for 
loans made under part D of title IV of the Higher Education Act of 1965 
(20 U.S.C. 1087a et seq.) for 3 months.
    (b) No Accrual of Interest.--Notwithstanding any other provision of 
the Higher Education Act of 1965 (20 U.S.C. 1001 et seq.), interest 
shall not accrue on a loan described under subsection (a) for which 
payment was suspended for the period of the suspension.
    (c) Consideration of Payments.--The Secretary shall deem each month 
for which a loan payment was suspended under this section as if the 
borrower of the loan had made a payment for the purpose of any loan 
forgiveness program authorized under part D of title IV of the Higher 
Education Act of 1965 (20 U.S.C. 1087a et seq.) for which the borrower 
would have otherwise qualified.
    (d) Extension.--The Secretary may extend the period of suspension 
described under subsection (a) for an additional 3 months.

SEC. 4514. PROVISIONS RELATED TO THE CORPORATION FOR NATIONAL AND 
              COMMUNITY SERVICE.

    (a) Accrual of Service Hours.--
            (1) Accrual through other service hours.--
                    (A) In general.--Notwithstanding any other 
                provision of the Domestic Volunteer Service Act of 1973 
                (42 U.S.C. 4950 et seq.) or the National and Community 
                Service Act of 1990 (42 U.S.C. 12501 et seq.), the 
                Corporation for National and Community Service shall 
                allow an individual described in subparagraph (B) to 
                accrue other service hours that will count toward the 
                number of hours needed for the individual's education 
                award.
                    (B) Affected individuals.--Subparagraph (A) shall 
                apply to any individual serving in a position eligible 
                for an educational award under subtitle D of title I of 
                the National and Community Service Act of 1990 (42 
                U.S.C. 12601 et seq.)--
                            (i) who is performing limited service due 
                        to COVID-19; or
                            (ii) whose position has been suspended or 
                        placed on hold due to COVID-19.
            (2) Provisions in case of early exit.--In any case where an 
        individual serving in a position eligible for an educational 
        award under subtitle D of title I of the National and Community 
        Service Act of 1990 (42 U.S.C. 12601 et seq.) was required to 
        exit the position early at the direction of the Corporation for 
        National and Community Service, the Chief Executive Officer of 
        the Corporation for National and Community Service may--
                    (A) deem such individual as having met the 
                requirements of the position; and
                    (B) award the individual the full value of the 
                educational award under such subtitle for which the 
                individual would otherwise have been eligible.
    (b) Availability of Funds.--Notwithstanding any other provision of 
law, all funds made available to the Corporation for National and 
Community Service under any Act, including the amounts appropriated to 
the Corporation under the headings ``operating expenses'', ``salaries 
and expenses'', and ``office of the inspector general'' under the 
heading ``Corporation for National and Community Service'' under title 
IV of Division A of the Further Consolidated Appropriations Act, 2020 
(Public Law 116-94), shall remain available for the fiscal year ending 
September 30, 2021.
    (c) No Required Return of Grant Funds.--Notwithstanding section 
129(l)(3)(A)(i) of the National and Community Service Act of 1990 (42 
U.S.C. 12581(l)(3)(A)(i)), the Chief Executive Officer of the 
Corporation for National and Community Service may permit fixed-amount 
grant recipients under such section 129(l) to maintain a pro rata 
amount of grant funds, at the discretion of the Corporation for 
National and Community Service, for participants who exited or are 
serving in a limited capacity due to COVID-19, to enable the grant 
recipients to maintain operations and to accept participants.
    (d) Extension of Terms and Age Limits.--Notwithstanding any other 
provision of law, the Corporation for National and Community Service 
may extend the term of service (for a period not to exceed the 1-year 
period immediately following the end of the national emergency) or 
waive any upper age limit (except in no case shall the maximum age 
exceed 26 years of age) for national service programs carried out by 
the National Civilian Community Corps under subtitle E of title I of 
the National and Community Service Act of 1990 (42 U.S.C. 12611 et 
seq.), and the participants in such programs, for the purposes of--
            (1) addressing disruptions due to COVID-19; and
            (2) minimizing the difficulty in returning to full 
        operation due to COVID-19 on such programs and participants.

SEC. 4515. WORKFORCE RESPONSE ACTIVITIES.

    (a) Administrative Costs.--Of the total amount allocated to a local 
area under section 128(b) of the Workforce Innovation and Opportunity 
Act (29 U.S.C. 3163(b)) and section 133(b) of such Act (29 U.S.C. 
3173(b)) and available for administrative costs for program year 2019, 
not more than 20 percent of the total amount may be used by the local 
board involved for the administrative costs of carrying out local 
workforce investment activities under chapter 2 or chapter 3 of 
subtitle B of title I of such Act (29 U.S.C. 3151 et seq.), if the 
portion of the total amount that exceeds 10 percent of the total amount 
as described under section 128(b)(4)(A) of such Act is used to respond 
to the COVID-19 national emergency.
    (b) Rapid Response Activities.--
            (1) Statewide rapid response.--Of the funds available for 
        program year 2019 for statewide activities under section 128(a) 
        of the Workforce Innovation and Opportunity Act (29 U.S.C. 
        3163(a)), such funds may be used for statewide rapid response 
        activities as described in section 134(a)(2)(A) (29 U.S.C. 
        3174(a)(2)(A)) for responding to the COVID-19 national 
        emergency.
            (2) Local boards.--Of the funds available to a Governor 
        under section 133(a)(2) of such Act (29 U.S.C. 3173(a)(2)) such 
        funds may be released within 30 days to local boards most 
        impacted by the coronavirus at the determination of the 
        Governor for rapid response activities related to responding to 
        the COVID-19 national emergency.
    (c) Definitions.--In this section:
            (1) Coronavirus.--The term ``coronavirus'' means 
        coronavirus as defined in section 506 of the Coronavirus 
        Preparedness and Response Supplemental Appropriations Act, 2020 
        (Public Law 116-123).
            (2) COVID-19 national emergency.--The term ``COVID-19 
        national emergency'' means the national emergency declared by 
        the President under the National Emergencies Act (50 U.S.C. 
        1601 et seq.) on March 13, 2020, with respect to the 
        coronavirus.
            (3) WIOA terms.--Except as otherwise provided, the terms in 
        this section have the meanings given the terms in section 3 of 
        the Workforce Innovation and Opportunity Act (29 U.S.C. 3102).

SEC. 4516. TECHNICAL AMENDMENTS.

    (a) In General.--
            (1) Section 6103(a)(3) of the Internal Revenue Code of 
        1986, as amended by the FUTURE Act (Public Law 116-91), is 
        further amended by striking ``(13), (16)'' and inserting 
        ``(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)''.
            (2) Section 6103(p)(3)(A) of such Code, as so amended, is 
        further amended by striking ``(12),'' and inserting ``(12), 
        (13)(A), (13)(B), (13)(C), (13)(D)(i)''.
            (3) Section 6103(p)(4) of such Code, as so amended, is 
        further amended by striking ``(13) or (16)'' each place it 
        appears and inserting ``(13), or (16)''.
            (4) Section 6103(p)(4) of such Code, as so amended and as 
        amended by paragraph (3), is further amended by striking 
        ``(13)'' each place it appears and inserting ``(13)(A), 
        (13)(B), (13)(C), (13)(D)(i)''.
            (5) Section 6103(l)(13)(C)(ii) of such Code, as added by 
        the FUTURE Act (Public Law 116-91), is amended by striking 
        ``section 236A(e)(4)'' and inserting ``section 263A(e)(4)''.
    (b) Effective Date.--The amendments made by this section shall 
apply as if included in the enactment of the FUTURE Act (Public Law 
116-91).

                      TITLE III--LABOR PROVISIONS

SEC. 4601. LIMITATION ON PAID LEAVE.

    Section 110(b)(2)(B) of the Family and Medical Leave Act of 1993 
(as added by the Emergency Family and Medical Leave Expansion Act) is 
amended by striking clause (ii) and inserting the following:
                            ``(ii) Limitation.--An employer shall not 
                        be required to pay more than $200 per day and 
                        $10,000 in the aggregate for each employee for 
                        paid leave under this section.''.

SEC. 4602. EMERGENCY PAID SICK LEAVE ACT LIMITATION.

    Section 5102 of the Emergency Paid Sick Leave Act (division E of 
the Families First Coronavirus Response Act) is amended by adding at 
the end the following:
    ``(f) Limitations.--
            ``(1) In general.--An employer shall not be required to pay 
        more than either--
                    ``(A) $511 per day and $5,110 in the aggregate for 
                each employee, when the employee is taking leave for a 
                reason described in paragraph (1), (2), or (3) of 
                section 5102(a); or
                    ``(B) $200 per day and $2,000 in the aggregate for 
                each employee, when the employee is taking leave for a 
                reason described in paragraph (4), (5), or (6) of 
                section 5102(a).
            ``(2) Expiration of requirement.-- An employer's 
        requirement to provide paid leave with respect to a specific 
        employee shall expire at the earlier of--
                    ``(A) the time when the employer has paid that 
                employee for paid leave under this section for an 
                equivalent of 80 hours of work; or
                    ``(B) upon the employee's return to work after 
                taking paid leave under this section.''.

SEC. 4603. REGULATORY AUTHORITIES UNDER THE EMERGENCY PAID SICK LEAVE 
              ACT.

    Section 5111(2) of the Emergency Paid Sick Leave Act (division E of 
the Families First Coronavirus Response Act) is amended by striking 
``section 5102(a)(5)'' and inserting ``paragraphs (4) and (5) of 
section 5102(a)(5)''.

SEC. 4604. UNEMPLOYMENT INSURANCE.

    Section 903(h)(2)(B) of the Social Security Act (42 U.S.C. 
1103(h)(2)(B)), as added by section 4102 of the Emergency Unemployment 
Insurance Stabilization and Access Act of 2020, is amended to read as 
follows:
                    ``(B) The State ensures that applications for 
                unemployment compensation, and assistance with the 
                application process, are accessible in person, by 
                phone, or online.''.

SEC. 4605. OMB WAIVER OF PAID FAMILY AND PAID SICK LEAVE.

    (a) Family and Medical Leave Act of 1993.--Section 110(a) of title 
I of the Family and Medical Leave Act of 1993 (29 U.S.C. 2611 et seq.) 
(as added by division C of the Families First Coronavirus Response Act) 
is amended by adding at the end the following new paragraph:
            ``(4) The Director of the Office of Management and Budget 
        shall have the authority to exclude for good cause from the 
        requirements under subsection (b) certain employers of the 
        United States Government with respect to certain categories of 
        Executive Branch employees.''.
    (b) Emergency Paid Sick Leave Act.--The Emergency Paid Sick Leave 
Act (division E of the Families First Coronavirus Response Act) is 
amended by adding at the end the following new section:

``SEC. 5112. AUTHORITY TO EXCLUDE CERTAIN EMPLOYEES.

    ``The Director of the Office of Management and Budget shall have 
the authority to exclude for good cause from the definition of employee 
under section 5110(1) certain employees described in subparagraphs (E) 
and (F) of such section, including by exempting certain United States 
Government employers covered by section 5110(2)(A)(i)(V) from the 
requirements of this title with respect to certain categories of 
Executive Branch employees.''.

SEC. 4606. PAID LEAVE FOR REHIRED EMPLOYEES.

    Section 110(a)(1)(A) of the Family and Medical Leave Act of 1993, 
as added by section 3102 of the Emergency Family and Medical Leave 
Expansion Act, is amended to read as follows:
                    ``(A) Eligible employee.--
                            ``(i) In general.--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).
                            ``(ii) Rule regarding rehired employees.--
                        For purposes of clause (i), the term `employed 
                        for at least 30 calendar days', used with 
                        respect to an employee and an employer 
                        described in clause (i), includes an employee 
                        who was laid off by that employer not earlier 
                        than March 1, 2020, had worked for the employer 
                        for not less than 30 of the last 60 calendar 
                        days prior to the employee's layoff, and was 
                        rehired by the employer.''.

SEC. 4607. ADVANCE REFUNDING OF CREDITS.

    (a) Payroll Credit for Required Paid Sick Leave.--Section 7001 of 
division G of the Families First Coronavirus Response Act is amended by 
inserting after subsection (g) the following new subsection:
    ``(h) Treatment of Deposits.--The Secretary of the Treasury (or the 
Secretary's delegate) shall waive any penalty under section 6656 of the 
Internal Revenue Code of 1986 for any failure to make a deposit of the 
tax imposed by section 3111(a) or 3221(a) of such Code if the Secretary 
determines that such failure was due to the anticipation of the credit 
allowed under this section.''.
    (b) Credit for Sick Leave for Certain Self-employed Individuals.--
Section 7002 of division G of the Families First Coronavirus Response 
Act is amended by inserting after subsection (g) the following new 
subsection:
    ``(h) Advancing Credit.--The Secretary of the Treasury (or the 
Secretary's delegate) shall issue such forms and instructions as are 
necessary--
            ``(1) to allow the advance payment of the credit under 
        subsection (a), subject to the limitations provided in this 
        section, based on such information as the Secretary shall 
        require, and
            ``(2) to provide for the reconciliation of such advance 
        payment with the amount advanced at the time of filing the 
        return of tax for the taxable year.''.
    (c) Payroll Credit for Required Paid Family Leave.--Section 7003 of 
division G of the Families First Coronavirus Response Act is amended by 
inserting after subsection (g) the following new subsection:
    ``(h) Treatment of Deposits.--The Secretary of the Treasury (or the 
Secretary's delegate) shall waive any penalty under section 6656 of the 
Internal Revenue Code of 1986 for any failure to make a deposit of the 
tax imposed by section 3111(a) or 3221(a) of such Code if the Secretary 
determines that such failure was due to the anticipation of the credit 
allowed under this section.''.
    (d) Credit for Family Leave for Certain Self-employed 
Individuals.--Section 7004 of division G of the Families First 
Coronavirus Response Act is amended by inserting after subsection (e) 
the following new subsection:
    ``(f) Advancing Credit.--The Secretary of the Treasury (or the 
Secretary's delegate) shall issue such forms and instructions as are 
necessary--
            ``(1) to allow the advance payment of the credit under 
        subsection (a), subject to the limitations provided in this 
        section, based on such information as the Secretary shall 
        require, and
            ``(2) to provide for the reconciliation of such advance 
        payment with the amount advanced at the time of filing the 
        return of tax for the taxable year.''.

DIVISION E--TEMPORARY PERMIT USE TO GUARANTEE MONEY MARKET MUTUAL FUNDS

SEC. 5001. NON-APPLICABILITY OF RESTRICTIONS ON ESF DURING NATIONAL 
              EMERGENCY.

    Section 131 of the Emergency Economic Stabilization Act of 2008 (12 
U.S.C. 5236) shall not apply during the national emergency concerning 
the novel coronavirus disease (COVID-19) outbreak declared by the 
President under the National Emergencies Act (50 U.S.C. 1601 et seq.).

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