Update – COVID-19 Legislation

Update: The House has passed, and the President has indicated his support for, the Families First Coronavirus Response Act.  The Senate is to consider this bill on March 17, 2020. Employers are primarily impacted by the paid sick leave, expanded FMLA leave, and tax credit. 

Emergency Paid Sick Leave.  Paid Sick Leave will be available to employees of employers with less than 500 employees and government employers.  The Act requires all employers to provide 2 weeks of fully paid sick leave for each employee's own quarantine, treatment, diagnosis or preventive care.  Full time employees would be paid for 80 hours and part-time employees would be paid based upon their typical hours in a 2-week period.  If leave is taken to care for a family member, pay is 2/3^rd of the employee’s regular rate of pay.  Paid sick leave under this provision is made available in addition to any existing paid sick leave policies of the employer, and use of paid sick time shall be available for immediate use by the employee regardless of how long the employee has been employed by an employer.  An employer may not require that employee to use other paid leave provided by the employer for use during this paid sick time.  The definition of "child" is expanded to include that of a "domestic partner," which itself is broadly defined.  

Special provisions are applicable to an employer signatory of a multi-employer collective bargaining agreement.  The effective date of these paid sick leave provisions is not later than fifteen (15) days after the date of enactment, and the requirement shall expire on December 31, 2020. 

Expanded FMLA Leave. Normally FMLA leave is available only to those eligible employees who work for an employer with 50 or more employees within a 75-mile radius.  That requirement is being suspended for virus-related medical incidents – as above, the new provisions apply to employers with fewer than 500 employees.  One must have been employed for 30 days, and the leave must be for your own, or a family member’s, virus-related medical care (and to care for a child whose school has closed due to COVID-19).  The 2020 Act would allow eligible employees to take FMLA leave to comply with a recommendation or order by a healthcare provider or public official to not attend work because of exposure to or symptoms exhibiting COVID-19, to care for a family member being quarantined because of exposure to symptoms exhibiting COVID-19, or to care for a son or daughter whose school or place of care has been closed due to COVID-19, or to care for a family member of an eligible employee if a public official having jurisdiction or a healthcare provider makes a determination that the presence of the family member in the community would jeopardize the health of other individuals in the community because of the exposure of such family member to COVID-19 or the exhibition of symptoms.

Under the Act, unless the employee elects to take 10 days of unpaid leave, the first two weeks are fully paid (see the Emergency Paid Sick Leave, above) and the remaining leave will be at 2/3rds of usual pay.  The amount of paid leave will not exceed $200/day or $10,000 in the aggregate. 

In any case where the necessity for leave under these provisions is foreseeable, the employee shall provide the employer with such notice of leave as is practicable.  The employee is entitled to reinstatement upon return from leave as under the FMLA, except that employers with less than 25 employees may be exempted if the employee's position does not exist anymore because of the public health emergency.  The term "family member" is expanded for this purpose to include an individual who is a pregnant woman, senior citizen, individual with disability, or has access or functional needs and who is a child or a next of kin of the employee or person for whom the employee is next of kin, or a grandparent or grandchild of the employee. 

The U.S. Department of Labor has authority to issue regulations for good cause that will exempt small business with fewer than 50 employees if imposing the new requirements would "jeopardize the viability of the business as a going concern."  All the other FMLA provisions apply--up to 12 weeks of job-protected medical leave. Under the Act, the first two weeks are fully paid (see the Emergency Paid Sick Leave, above) and the remaining leave will be at 2/3rds of usual pay.  It would go into effect fifteen days from enactment and it expires December 31, 2020.

Tax Credits.  An employer may recover some of the cost of the Emergency Paid Sick Leave Act via a tax credit applied to the employer’s portion of FICA equal to the cost of qualified sick leave wages in a calendar quarter BUT capped for each employee at $511 per day for leave taken for an employee’s own medical care and capped at $200 per day for leave taken to care for a family member. The credit is available for qualified sick leave wages paid during the period that begins on a date selected by the Treasury Secretary and ends December 31, 2020.

An employer may recover some of the cost of the paid family leave via a tax credit applied to the employer’s portion of FICA equal to the cost of qualified family leave wages. The tax credit for paid family leave taken under the expanded FMLA provisions is likewise capped per employee at $200 per day and $10,000 in the aggregate. The credit is available for qualified family leave wages paid during the period that begins on a date selected by the Treasury Secretary and ends December 31, 2020.

Other Issues.  Unemployment Benefits.  $1B is budgeted for increased UC benefits for those affected.  $500M will go for increased administrative costs and $500M for increased benefits.  States will be required to relax eligibility requirements in order to access the money.

Virus tests will be free.  Insurance companies are required to cover the cost of the test and the provider administering the test.  Various governmental programs (Medicare, Medicaid, Indian Health Services, the VA, DOD) will pay for these costs for the uninsured.

Take all of this with a grain of salt.  We won’t really know the details until the Senate votes, and more importantly, the relevant agencies (US DOL, SSA and USDA) issue implementing Regs.  And too, states have some leeway in how they implement the new UC provisions.

The above discussion includes the changes made by the House on Monday, March 16, 2020, and Senator McConnell indicated on March 17 that it was unlikely the Senate would make any changes.  Attached is a copy of the House bill. 

Questions?  Need more information?  Call Larry Stine, Jim Wimberly or Jim Hughes at 404-365-0900.

 

DIRECTING THE CLERK OF THE HOUSE OF  REPRESENTATIVES  TO MAKE CORRECTIONS IN THE ENGROSSMENT OF H.R. 6201

The SPEAKER pro tempore. Without objection, the Chair lays before the House the following resolution (H. Res. 904) directing the Clerk of the House of Representatives to make corrections in the engrossment of H.R. 6201.

The Clerk read the title of the resolu- tion.

The SPEAKER pro tempore. Is there objection to the consideration of the resolution?

Mr. GOHMERT. Madam Speaker, I reserve the right to object.

The SPEAKER pro tempore. The gen- tleman from Texas is recognized on his reservation.

Mr. GOHMERT. Madam Speaker, we had rushed this bill to the floor—I would say rush. It had been an all-day thing Thursday and and all-day event Friday, and most of us were not part of the negotiations. We kept getting dif- ferent versions of the bill that was going to be coming to the floor, and about 9 o’clock I got the latest ren- dition and had read that. I made a lot  of notes and tags and things I was con- cerned about, and then I thought that was what we were going to be voting on that night; but then there was a new version filed immediately before mid- night, and we voted about 12:30.

So I had real concerns about some of the wordings, some of the problems. Of course, as President Obama said, elec- tions have consequences; the majority is going to get a whole lot more  of  what they want in a bill than the mi- nority. I totally understand that, but there were some concerns about mat- ters.

I am very concerned about small businesses. It had been changed from other laws, exempting those with   over

50 or more—like in ObamaCare—em- ployees. Yet in this one, it changed ex- empting under 500 to under 50—I’m sorry—applying   to   everybody   under

500. That included all those under 50.

A big concern is that it was going to overwhelm some of our smallest busi- nesses. We know a majority of Ameri- cans work for small businesses. They create more job opportunities. So this was a big deal. But though I didn’t sup- port the bill, and I still have big con- cerns, I am very grateful for the efforts of the majority, the President, the Sec- retary of the Treasury, and staff mem- bers of our minority leader who have continued to negotiate and work to try to get some of these problems figured out.

So there is no question in my mind at this point that what are being called technical corrections make the bill better than it was when it got passed in the wee hours Saturday morning. So because of that, Madam Speaker, I withdraw my objection to the technical corrections so there may be unanimous consent now that I withdraw my objec- tion.

 

The SPEAKER pro tempore. The res- ervation of the gentleman from Texas  is withdrawn.

Is there objection to consideration of the resolution?

There was no objection.

The text of the resolution is as fol- lows:

H. RES. 904

Resolved, That the Clerk of the House of Representatives shall, in the engrossment of bill H.R. 6201, make the following correc- tions:

• Amend division A to read as follows:

‘‘DIVISION A—SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUP- PLEMENTAL  APPROPRIATIONS  ACT,  2020

‘‘The following sums are hereby appro- priated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2020, and for other purposes, namely:

‘‘TITLE I ‘‘DEPARTMENT OF AGRICULTURE

‘‘FOOD AND NUTRITION SERVICE ‘‘SPECIAL SUPPLEMENTAL NUTRITION PROGRAM

FOR WOMEN, INFANTS, AND CHILDREN  (WIC)

‘‘For an additional amount for the ‘Special Supplemental Nutrition Program for Women, Infants, and Children’, $500,000,000, to remain available through September 30, 2021: Provided, That such amount is des- ignated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.

‘‘COMMODITY ASSISTANCE PROGRAM

‘‘For an additional amount for the ‘Com- modity Assistance Program’ for the emer- gency food assistance program as authorized  by section 27(a) of the  Food  and  Nutrition  Act of 2008 (7 U.S.C. 2036(a)) and section 204(a)(1) of the Emergency Food Assistance Act of 1983 (7 U.S.C. 7508(a)(1)), $400,000,000, to

remain available through September 30, 2021: Provided, That of the funds made  available, the Secretary may use up to $100,000,000 for costs associated with the distribution of commodities: Provided further, That such amount is designated by the Congress  as  being for an emergency requirement pursu-  ant to section 251(b)(2)(A)(i) of the Balanced Budget and  Emergency  Deficit  Control  Act  of 1985.

‘‘GENERAL PROVISIONS—THIS TITLE ‘‘SEC.   1101.   (a)   PUBLIC    HEALTH    EMER-

GENCY.—During fiscal year 2020, in any    case

in which a school is closed for at least 5 con- secutive days during a public health emer- gency designation during which the school would otherwise be in session, each house- hold containing at least 1 member who is an eligible child attending the school shall be eligible to receive assistance pursuant to a state agency plan approved under subsection (b).

‘‘(b) ASSISTANCE.—To carry out this sec- tion, the Secretary of Agriculture may ap- prove State agency plans for temporary emergency standards of eligibility and levels of benefits under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) for households with eligible children. Plans approved by the Secretary shall provide for supplemental al- lotments to households receiving benefits under such Act, and issuances to households not already receiving benefits. Such level of benefits shall be determined by the Sec- retary in an amount not less than the value of meals at the free rate over the course of

5 school days for each eligible child in the household.

 

‘‘(c)  MINIMUM  CLOSURE REQUIREMENT.—The

Secretary of Agriculture shall not provide assistance under this section in the case of a school that is closed for less than 5 consecu- tive days.

‘‘(d) USE OF EBT SYSTEM.—A State agency may provide assistance under this section through the EBT card system established under section 7 of the Food and Nutrition  Act of 2008 (7 U.S.C. 2016).

‘‘(e)  RELEASE   OF INFORMATION.—Notwith-

standing any other provision of law, the Sec- retary of Agriculture may authorize State educational agencies and school food au- thorities administering a school lunch pro- gram under the Richard B. Russell National School Lunch Act (42 U.S.C. 1751 et seq.) to release to appropriate officials administering the supplemental nutrition assistance pro- gram such information as may be necessary to carry out this  section.

‘‘(f) WAIVERS.—To facilitate implementa- tion of this section, the Secretary of Agri- culture may approve waivers of the limits on certification periods otherwise applicable under section 3(f) of the Food and Nutrition Act of 2008 (7 U.S.C. 2012(f)), reporting re- quirements otherwise applicable under sec- tion 6(c) of such Act (7 U.S.C. 2015(c)), and other administrative requirements otherwise applicable to State agencies under such  Act.

‘‘(g)  AVAILABILITY  OF COMMODITIES.—Dur-

ing fiscal year 2020, the Secretary of Agri- culture may purchase commodities for emer- gency distribution in any area of the United States during a public health emergency des- ignation.

‘‘(h) DEFINITIONS.—In this section:

‘‘(1) The term ‘eligible child’ means a child (as defined in section 12(d) or served under section 11(a)(1) of the Richard B. Russell Na- tional School Lunch Act (42 U.S.C. 1760(d), 1759(a)(1)) who, if not for the closure of the school attended by the child during a public health emergency designation and due to concerns about a COVID–19 outbreak, would receive free or reduced price school meals under the Richard B. Russell National  School Lunch Act (42 U.S.C. 175l et seq.) at the school.

‘‘(2) The term ‘public health emergency designation’ means the declaration of a pub- lic health emergency, based on an outbreak  of SARS–CoV–2 or another coronavirus with pandemic potential, by the Secretary of Health and Human Services under section 319 of the Public Health Service Act (42 U.S.C. 247d).

‘‘(3) The term ‘school’ has the meaning given the term in section 12(d) of the Richard

B.  Russell  National  School  Lunch  Act  (42

U.S.C. 1760(d)).

‘‘(i) FUNDING.—There are hereby appro- priated to the Secretary of Agriculture such amounts as are necessary to carry out this section: Provided, That such amount is des- ignated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.

‘‘SEC. 1102. In addition to amounts other- wise made available, $100,000,000, to remain available through September 30, 2021, shall be available for the Secretary of Agriculture to provide grants to the Commonwealth of the Northern Mariana Islands, Puerto Rico, and American Samoa for nutrition assist- ance in response to a COVID–19 public health emergency: Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.

 

‘‘TITLE II ‘‘DEPARTMENT OF DEFENSE

‘‘DEFENSE HEALTH PROGRAM

‘‘For an additional amount for ‘Defense Health Program’, $82,000,000, to remain avail- able until September 30, 2022, for health serv- ices consisting of SARS–CoV–2 or COVID–19 related items and services as described in section 6006(a) of division F of the Families First Coronavirus Response Act (or the ad- ministration of such products): Provided, That such amount is designated by the Con- gress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Bal- anced Budget and Emergency Deficit Control Act of 1985.

‘‘TITLE III ‘‘DEPARTMENT OF THE TREASURY

‘‘INTERNAL REVENUE SERVICE ‘‘TAXPAYER SERVICES

‘‘For an additional amount for ‘Taxpayer Services’, $15,000,000, to remain available until September 30, 2022, for the purposes of carrying out the Families First Coronavirus Response Act: Provided, That amounts pro- vided under this heading in this Act may be transferred to and merged with ‘Operations Support’: Provided further, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.

‘‘TITLE  IV ‘‘DEPARTMENT OF HEALTH AND HUMAN

SERVICES

‘‘INDIAN HEALTH SERVICE ‘‘INDIAN HEALTH SERVICES

‘‘For an additional amount for ‘Indian Health Services’, $64,000,000, to remain avail- able until September 30, 2022, for health serv- ices consisting of SARS–CoV–2 or COVID–19 related items and services as described in section 6007 of division F of the Families First Coronavirus Response Act (or the ad- ministration of such products): Provided, That such amounts shall be allocated at the discretion of the Director of the Indian Health Service: Provided further, That such amount is designated by the Congress as being for an emergency requirement pursu- ant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act  of 1985.

‘‘TITLE   V ‘‘DEPARTMENT OF HEALTH AND HUMAN

SERVICES

‘‘ADMINISTRATION FOR COMMUNITY LIVING ‘‘AGING AND DISABILITY SERVICES PROGRAMS

‘‘For an additional amount for ‘Aging and Disability Services Programs’, $250,000,000, to remain available until September 30, 2021, for activities authorized under subparts 1 and 2   of part C, of title III, and under title VI, of    the Older Americans Act of 1965 (‘OAA’), of which $160,000,000 shall be for Home-Deliv- ered Nutrition Services, $80,000,000 shall be for    Congregate    Nutrition    Services,     and

$10,000,000 shall be for Nutrition Services for Native Americans: Provided, That State matching requirements under sections 304(d)(1)(D) and 309(b)(2) of the OAA shall not apply to funds made available under this heading in this Act: Provided further, That such amount is designated by the Congress as being for an emergency requirement pur- suant to section 251(b)(2)(A)(i) of the Bal- anced Budget and Emergency Deficit Control Act of 1985.

‘‘OFFICE OF THE SECRETARY ‘‘PUBLIC HEALTH AND SOCIAL SERVICES

EMERGENCY FUND

‘‘For an additional amount for ‘Public Health    and    Social    Services  Emergency

 

Fund’, $1,000,000,000, to remain available until expended, for activities authorized under section 2812 of the Public Health Serv- ice Act (42 U.S.C. 300hh–11), in coordination with the Assistant Secretary for Prepared- ness and Response and the Administrator of the Centers for Medicare & Medicaid Serv- ices, to pay the claims of providers for reim- bursement, as described in subsection (a)(3)(D) of such section 2812, for health serv- ices consisting of SARS–CoV–2 or COVID–19 related items and services as described in paragraph (1) of section 6001(a) of division F of the Families First Coronavirus Response Act (or the administration of such products) or visits described in paragraph (2) of such section for uninsured individuals: Provided, That the term ‘uninsured individual’ in this paragraph means an individual who is not enrolled in—

‘‘(1) a Federal health care program (as de- fined under section 1128B(f) of the Social Se- curity Act (42 U.S.C. 1320a-7b(f)), including an individual who is eligible for medical as- sistance only because of subsection (a)(10)(A)(ii)(XXIII) of Section 1902 of the So- cial Security Act;  or

‘‘(2) a group health plan or health insur-  ance coverage offered by a health insurance issuer in the group or individual market (as such terms are defined in section 2791 of the Public Health Service Act (42 U.S.C. 300gg- 91)), or a health plan offered under chapter 89 of title 5, United States   Code:

Provided further, That such amount is des- ignated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.

‘‘TITLE VI ‘‘DEPARTMENT OF VETERANS AFFAIRS

‘‘VETERANS HEALTH ADMINISTRATION ‘‘MEDICAL SERVICES

‘‘For an additional amount for ‘Medical Services’, $30,000,000, to remain available until September 30, 2022, for health services consisting of SARS–CoV–2 or COVID–19 re- lated items and services as described in sec- tion 6006(b) of division F of the Families First Coronavirus Response Act (or the ad- ministration of such products): Provided, That such amount is designated by the Con- gress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Bal- anced Budget and Emergency Deficit Control Act of 1985.

‘‘MEDICAL COMMUNITY CARE

‘‘For an additional amount for ‘Medical Community Care’, $30,000,000, to remain available until September 30, 2022, for health services consisting of SARS–CoV–2 or COVID–19 related items and services as de- scribed in section 6006(b) of division F of the Families First Coronavirus Response Act (or the administration of such products): Pro- vided, That such amount is designated by the Congress as being for an emergency require- ment pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.

‘‘TITLE VII

‘‘GENERAL PROVISIONS—THIS ACT

‘‘SEC. 1701. Not later than 30 days after the date of enactment of this Act, the head of each executive agency that receives funding in this Act shall provide a report detailing the anticipated uses of all such funding to the Committees on Appropriations of the House of Representatives and the Senate: Provided, That each report shall include esti- mated personnel and administrative costs, as well as the total amount of funding appor- tioned, allotted, obligated, and expended, to date: Provided further, That each such plan shall be updated and submitted to such Com-

 

mittees every 60 days until all funds are ex- pended or expire.

‘‘SEC. 1702. States and local    governments

receiving funds or assistance pursuant to this division shall ensure the respective  State Emergency Operations Center receives regular and real-time reporting on aggre- gated data on testing and results from State and local public health departments, as de- termined by the Director of the Centers for Disease Control and Prevention, and that such data is transmitted to the Centers for Disease Control and Prevention.

‘‘SEC. 1703. Each amount appropriated   or

made available by this Act is in addition to amounts otherwise appropriated for the fis- cal year involved.

‘‘SEC. 1704. No part of any     appropriation

contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein.

‘‘SEC. 1705. Unless otherwise provided   for

by this Act, the additional amounts appro- priated by this Act to appropriations ac- counts shall be available under the authori- ties and conditions applicable to such appro- priations accounts for fiscal year 2020.

‘‘SEC. 1706. Each amount designated in this

Act by the Congress as being for an emer- gency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or rescinded or transferred, if applicable) only if the President subse- quently so designates all such amounts and transmits such designations to the Congress. ‘‘SEC. 1707. Any amount appropriated by this Act, designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 and subsequently so designated by the President, and transferred pursuant to transfer authori- ties  provided  by  this  Act  shall  retain such

designation.

‘‘ ‘‘This division may be cited as the ‘Sec- ond Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020’.’’.

• Amend division C to read as follows:

‘‘DIVISION C—EMERGENCY FAMILY AND MEDICAL  LEAVE  EXPANSION ACT

‘‘SEC. 3101. SHORT TITLE.

‘‘This Act may be cited as ‘Emergency Family and Medical Leave Expansion Act’.

‘‘SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993.

‘‘(a) PUBLIC HEALTH EMERGENCY  LEAVE.—

‘‘(1) IN GENERAL.—Section 102(a)(1) of the Family  and  Medical  Leave  Act  of  1993   (29

U.S.C. 2612(a)(1)) is amended by adding at the end the following:

‘‘ ‘(F) During the period beginning on the date the Emergency Family and Medical Leave Expansion Act takes effect, and end- ing on December 31, 2020, because of a quali- fying need related to a public health emer- gency in accordance with section 110.’.

‘‘(2)   PAID    LEAVE   REQUIREMENT.—Section

102(c) of the Family and Medical Leave Act  of 1993 (29 U.S.C. 2612(c)) is amended by strik- ing ‘under subsection (a)’ and inserting ‘under subsection (a) (other than certain pe- riods of leave under subsection (a)(1)(F))’.

‘‘(b) REQUIREMENTS.—Title I of the  Family

and Medical Leave Act of 1993 (29 U.S.C. 2611 et seq.) is amended by adding at the end the following:

‘‘ ‘SEC.  110.  PUBLIC  HEALTH  EMERGENCY  LEAVE.

‘‘ ‘(a) DEFINITIONS.—The following shall apply with respect to leave under section 102(a)(1)(F):

‘‘ ‘(1) APPLICATION OF CERTAIN TERMS.—The

definitions in section 101 shall apply, except as follows:

‘‘ ‘(A) ELIGIBLE  EMPLOYEE.—In lieu of the

definition in sections 101(2)(A) and 101(2)(B)(ii),   the   term   ‘‘eligible employee’’

 

means an employee who has been employed for at least 30 calendar days by the employer with respect to whom leave is requested under section 102(a)(1)(F).

‘‘ ‘(B)           EMPLOYER          THRESHOLD.—Section

101(4)(A)(i) shall be applied by substituting ‘‘fewer than 500 employees’’ for ‘‘50 or more employees for each working day during each of 20 or more calendar workweeks in the cur- rent or preceding calendar year’’.

‘‘ ‘(2) ADDITIONAL DEFINITIONS.—In addition

to the definitions described in paragraph (1), the following definitions shall apply with re- spect to leave under section 102(a)(1)(F):

‘‘ ‘(A) QUALIFYING NEED RELATED TO A PUB-

LIC HEALTH EMERGENCY.—The term ‘‘quali- fying need related to a public health emer- gency’’, with respect to leave, means the em- ployee is unable to work (or telework) due to a need for leave to care for the son or daugh- ter under 18 years of age of such employee if the school or place of care has been closed,  or the child care provider of such son or daughter is unavailable, due to a public health emergency.

‘‘ ‘(B)  PUBLIC   HEALTH EMERGENCY.—The

term ‘‘public health emergency’’ means an emergency with respect to COVID-19 de- clared by a Federal, State, or local author- ity.

‘‘ ‘(C)  CHILD   CARE   PROVIDER.—The term

‘‘child care provider’’ means a provider who receives compensation for providing child care services on a regular basis, including an ‘‘eligible child care provider’’ (as defined in section 658P of the Child Care and Develop- ment Block Grant Act of 1990 (42 U.S.C. 9858n)).

‘‘ ‘(D) SCHOOL.—The term ‘‘school’’ means an ‘‘elementary school’’ or  ‘‘secondary  school’’ as such terms are defined in section 8101 of the Elementary and Secondary Edu- cation Act of 1965 (20 U.S.C. 7801).

‘‘ ‘(3) REGULATORY AUTHORITIES.—The Sec-

retary of Labor shall have the authority to issue regulations for good cause under sec- tions 553(b)(B) and 553(d)(A) of title 5, United States Code—

‘‘ ‘(A) to exclude certain health care pro- viders and emergency responders from the definition of eligible employee under section 110(a)(1)(A); and

‘‘ ‘(B) to exempt small businesses  with  fewer than 50 employees from the require- ments of section 102(a)(1)(F) when the impo- sition of such requirements would jeopardize the viability of the business as a going con- cern.

‘‘ ‘(b) RELATIONSHIP TO PAID LEAVE.—

‘‘ ‘(1) UNPAID LEAVE FOR INITIAL 10 DAYS.—

‘‘ ‘(A) IN GENERAL.—The first 10 days for which an employee takes leave under section 102(a)(1)(F) may consist of unpaid  leave.

‘‘ ‘(B) EMPLOYEE ELECTION.—An employee

may elect to substitute any accrued vacation leave, personal leave, or medical or sick  leave for unpaid leave under section 102(a)(1)(F) in accordance with section 102(d)(2)(B).

‘‘ ‘(2) PAID LEAVE FOR SUBSEQUENT DAYS.—

‘‘ ‘(A) IN GENERAL.—An employer shall pro- vide paid leave for each day of leave under section 102(a)(1)(F) that an employee takes after taking leave under such section for 10 days.

‘‘ ‘(B) CALCULATION.—

‘‘ ‘(i) IN GENERAL.—Subject to clause (ii), paid leave under subparagraph (A) for an em- ployee shall be calculated based on—

‘‘ ‘(I) an amount that is not less than two- thirds of an employee’s regular  rate  of  pay  (as determined under section 7(e) of the Fair Labor Standards Act of 1938 (29 U.S.C. 207(e)); and

‘‘ ‘(II) the number of hours the employee would otherwise be normally scheduled to work (or the number of hours calculated under subparagraph (C)).

 

‘‘ ‘(ii) CLARIFICATION.—In no event  shall such  paid  leave  exceed  $200  per  day      and

$10,000 in the aggregate.

‘‘ ‘(C) VARYING SCHEDULE HOURS CALCULA-

TION.—In the case of an employee whose schedule varies from week to week to such  an extent that an employer is unable to de- termine with certainty the number of hours the employee would have worked if such em- ployee had not taken leave under section 102(a)(1)(F), the employer shall use the fol- lowing in place of such number:

‘‘ ‘(i) Subject to clause (ii), a number equal to the average number of hours that the em- ployee was scheduled per day over the 6- month period ending on the date on which the employee takes such leave, including hours for which the employee took leave of any type.

‘‘ ‘(ii) If the employee did not work over such period, the reasonable expectation of the employee at the time of hiring of the av- erage number of hours per day that the em- ployee would normally be scheduled to work. ‘‘ ‘(c) NOTICE.—In any case where the neces- sity for leave under section 102(a)(1)(F) for the                    purpose                 described  in             subsection (a)(2)(A)(iii) is foreseeable, an employee shall provide  the  employer  with  such  notice   of

leave as is practicable.

‘‘ ‘(d) RESTORATION TO POSITION.—

‘‘ ‘(1) IN GENERAL.—Section 104(a)(1) shall not apply with respect to an employee of an employer who employs fewer than 25 employ- ees if the conditions described in   paragraph

• are met.

‘‘ ‘(2) CONDITIONS.—The conditions de- scribed in this paragraph are the following:

‘‘ ‘(A) The employee takes leave under sec- tion 102(a)(1)(F).

‘‘ ‘(B) The position held by the employee when the leave commenced does not exist due to economic conditions or other changes in operating conditions of the employer—

‘‘ ‘(i) that affect employment; and

‘‘ ‘(ii) are caused by a public health emer- gency during the period of leave.

‘‘ ‘(C) The employer makes reasonable ef- forts to restore the employee to a position equivalent to the position the employee held when the leave commenced, with equivalent employment benefits, pay, and other terms and conditions of employment.

‘‘ ‘(D) If the reasonable efforts of the em- ployer under subparagraph (C) fail, the em- ployer makes reasonable efforts during the period described in paragraph (3) to contact the employee if an equivalent position de- scribed in subparagraph (C) becomes avail- able.

‘‘ ‘(3) CONTACT PERIOD.—The period de- scribed under this paragraph is the 1-year pe- riod beginning on the earlier of—

‘‘ ‘(A) the date on which the qualifying need related to a public health emergency concludes; or

‘‘ ‘(B) the date that is 12 weeks after the date on which the employee’s leave under section 102(a)(1)(F) commences. ’.

‘‘SEC. 3103. EMPLOYMENT UNDER MULTI-EM- PLOYER  BARGAINING  AGREEMENTS.

‘‘(a)  EMPLOYERS.—An  employer  signatory to a multiemployer collective bargaining agreement may, consistent with its bar- gaining obligations and its collective bar- gaining agreement, fulfill its  obligations  under section 110(b)(2) of title I of the Fam- ily and Medical Leave Act of 1993, as added by the Families First Coronavirus Response Act, by making contributions to a multiem- ployer fund, plan, or program based on the paid leave each of  its  employees  is  entitled to under such section while working  under  the multiemployer collective bargaining agreement, provided that the fund, plan, or program enables employees to secure  pay  from such fund, plan, or program based on hours  they  have  worked  under  the multiem-

 

ployer collective bargaining agreement for paid leave taken under section 102(a)(1)(F) of title I of the Family and Medical Leave Act  of 1993, as added by the Families First Coronavirus Response Act.

‘‘(b) EMPLOYEES.—Employees who work under a multiemployer collective bargaining agreement into which their employers make contributions as provided in subsection (a) may secure pay from such fund, plan, or pro- gram based on hours they have worked under the multiemployer collective bargaining agreement for paid leave taken under section 102(a)(1)(F) of title I of the Family and Med- ical Leave Act of 1993, as added by the Fami- lies First Coronavirus Response Act.

‘‘SEC. 3104. SPECIAL RULE FOR CERTAIN EM- PLOYERS.

‘‘ An employer under 110(a)(B) shall not be subject to section 107(a) for a violation of section 102(a)(1)(F) if the employer does not meet the definition of employer set forth in Section 101(4)(A)(i).

‘‘SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND EMERGENCY RE- SPONDERS.

‘‘An employer of an employee who is a health care provider or an emergency re- sponder may elect to exclude such employee from the application of the provisions in the amendments made under of section 3102 of this Act.

‘‘SEC. 3106. EFFECTIVE DATE.

‘‘ This Act shall take effect not later than

15 days after the date of enactment of this Act.’’.

• Amend division E to read as follows:

‘‘DIVISION E—EMERGENCY PAID SICK LEAVE ACT

‘‘SEC. 5101. SHORT TITLE.

‘‘This Act may be cited as the ‘Emergency Paid Sick Leave  Act’.

‘‘SEC. 5102. PAID SICK TIME  REQUIREMENT.

‘‘(a) IN GENERAL.—An employer shall pro- vide to each employee employed by the em- ployer paid sick time to the extent that the employee is unable to work (or telework) due  to a need for leave  because:

‘‘(1) The employee is subject to a Federal, State, or local quarantine or isolation order related to COVID-19.

‘‘(2) The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19.

‘‘(3) The employee is experiencing symp- toms of COVID-19 and seeking a medical di- agnosis.

‘‘(4) The employee is caring for an indi- vidual who is subject to an order as described in subparagraph (1) or has been advised as described in paragraph (2).

‘‘(5) The employee is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed, or the child care provider of such son or daughter is unavailable, due to COVID-19 precautions.

‘‘(6) The employee is experiencing any  other substantially similar condition speci- fied by the Secretary of Health and Human Services in consultation with the Secretary  of the Treasury and the Secretary of Labor. Except that an employer of an employee who is a health care provider or an emergency re- sponder may elect to exclude such employee from the application of this subsection.

‘‘(b) DURATION  OF PAID SICK  TIME.—

‘‘(1) IN GENERAL.—An employee shall be en- titled to paid sick time for an  amount  of  hours determined under paragraph (2).

‘‘(2) AMOUNT OF HOURS.—The amount of hours of paid sick time to which an employee is entitled shall be as follows:

‘‘(A) For full-time employees, 80 hours.  ‘‘(B) For part-time employees, a number  of

hours equal to the number of hours that such

 

employee works, on average, over a 2-week period.

‘‘(3) CARRYOVER.—Paid sick time under this section shall not carry over from 1 year to the next.

‘‘(c) EMPLOYER’S TERMINATION OF PAID SICK

TIME.—Paid sick time provided to an em- ployee under this Act shall cease beginning with the employee’s next  scheduled workshift immediately following the termi- nation of the need for paid sick time under subsection (a).

‘‘(d)  PROHIBITION.—An  employer  may not

require, as a condition of providing paid sick time under this Act, that the employee in- volved search for or find a replacement em- ployee to cover the hours during which the employee is using paid sick time.

‘‘(e) USE OF PAID SICK TIME.—

‘‘(1) IN GENERAL.—The paid sick time under subsection (a) shall be available for imme- diate use by the employee for the purposes described in such subsection, regardless of how long the employee has been employed by an employer.

‘‘(2) SEQUENCING.—

‘‘(A) IN GENERAL.—An employee may  first  use the paid sick time  under  subsection  (a) for the purposes described in such sub-  section.

‘‘(B) PROHIBITION.—An employer may not require an employee to use other paid leave provided by the employer to the employee before the employee uses the paid sick time under  subsection (a).

‘‘SEC. 5103. NOTICE.

‘‘(a) IN GENERAL.—Each  employer  shall  post and keep posted,  in  conspicuous  places on the premises of the employer where no-  tices to employees are customarily posted, a notice, to be prepared or approved by the Secretary of Labor, of the requirements de- scribed  in  this Act.

‘‘(b) MODEL NOTICE.—Not later than 7    days

after the date of enactment of this Act, the Secretary of Labor shall make publicly available a model of a notice that meets the requirements of subsection (a).

‘‘SEC.  5104.  PROHIBITED ACTS.

‘‘It shall be unlawful for any employer to discharge, discipline, or in any other manner discriminate against any employee who—

‘‘(1) takes leave in accordance with this Act; and

‘‘(2) has filed any complaint or instituted  or caused to be instituted any proceeding under or related to this Act (including a pro- ceeding that seeks enforcement of this Act), or has testified or is about to testify in any such proceeding.

‘‘SEC. 5105. ENFORCEMENT.

‘‘(a)  UNPAID SICK LEAVE.—An  employer who violates section 5102 shall—

‘‘(1) be considered to have failed to pay minimum wages in violation of section  6  of the  Fair  Labor  Standards  Act  of  1938     (29

U.S.C. 206); and

‘‘(2) be subject to the penalties described in sections 16 and 17 of such Act (29 U.S.C.   216;

217) with respect to such violation.

‘‘(b)   UNLAWFUL   TERMINATION.—An    em-

ployer who willfully violates section 5104 shall—

‘‘(1) be considered to be in violation of sec- tion 15(a)(3) of the Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); and

‘‘(2) be subject to the penalties described in sections 16 and 17 of such Act (29 U.S.C.   216;

217) with respect to such violation.

‘‘SEC. 5106. EMPLOYMENT UNDER MULTI-EM- PLOYER  BARGAINING  AGREEMENTS.

‘‘(a) EMPLOYERS.—An employer signatory to a multiemployer collective bargaining agreement may, consistent with its bar- gaining obligations and its collective bar- gaining agreement, fulfill its obligations under this Act by making contributions to   a

 

multiemployer fund, plan, or program based on the hours of paid sick time each of its em- ployees is entitled to under this Act while working under the multiemployer collective bargaining agreement, provided that the fund, plan, or program enables employees to secure pay from such fund, plan, or program based on hours they have worked under the multiemployer collective bargaining agree- ment and for the uses specified under section 5102(a).

‘‘(b)   EMPLOYEES.—Employees   who   work

under a multiemployer collective bargaining agreement into which their employers make contributions as provided in subsection (a) may secure pay from such fund, plan, or pro- gram based on hours they have worked under the multiemployer collective bargaining agreement for the uses specified in section 5102(a).

‘‘SEC. 5107. RULES OF  CONSTRUCTION.

‘‘Nothing in this Act shall be construed— ‘‘(1) to in any way diminish the rights or

benefits that an employee is entitled to  under any—

‘‘(A) other Federal, State, or local law; ‘‘(B) collective bargaining agreement; or ‘‘(C) existing employer policy; or

‘‘(2) to require financial or other reim- bursement to an employee from an employer upon the employee’s termination, resigna- tion, retirement, or other separation from employment for paid sick time under  this Act that has not been used by such em- ployee.

‘‘SEC. 5108. EFFECTIVE DATE.

‘‘This Act, and the requirements under this Act, shall take effect not later than 15 days after the date of enactment of this  Act.

‘‘SEC. 5109. SUNSET.

‘‘This Act, and the requirements under this Act, shall expire on December 31, 2020.

‘‘SEC.  5110.  DEFINITIONS.

‘‘For purposes of the Act:

‘‘(1) EMPLOYEE.—The terms ‘employee’  means an individual who is—

‘‘(A)(i) an employee, as defined in  section  3(e) of the Fair Labor Standards Act of 1938  (29 U.S.C. 203(e)), who is not covered under subparagraph (E) or (F), including such an employee of the Library of Congress, except that a reference in such section to an em- ployer shall be  considered  to  be  a  reference to an employer described in clauses (i)(I)    and

(ii) of paragraph (5)(A); or

‘‘(ii) an employee of the Government Ac- countability Office;

‘‘(B) a State employee described in section 304(a) of the Government Employee Rights Act of 1991 (42 U.S.C. 2000e–16c(a));

‘‘(C) a covered employee, as defined in sec- tion 101 of the Congressional Accountability Act of 1995 (2 U.S.C. 1301), other than an ap- plicant for employment;

‘‘(D) a covered employee, as defined in sec- tion 411(c) of title 3, United States Code;

‘‘(E) a Federal officer or employee covered under subchapter V of chapter 63 of title    5,

United States Code; or

‘‘(F) any other individual occupying a posi- tion in the civil service (as that term is de- fined in section 2101(1) of title 5, United States Code).

‘‘(2) EMPLOYER.—

‘‘(A) IN GENERAL.—The term ‘employer’ means a person who is—

‘‘(i)(I) a covered employer, as defined in subparagraph (B), who is not covered under subclause (V);

‘‘(II) an entity employing a State employee described in section 304(a) of the Government Employee Rights Act of 1991;

‘‘(III) an employing office, as defined in section 101 of the Congressional Account- ability Act of 1995;

‘‘(IV) an employing office, as defined in section 411(c) of title 3, United States Code; or

 

‘‘(V) an Executive Agency as defined in section 105 of title 5, United States Code, and including the U.S. Postal Service and the Postal Regulatory Commission; and

‘‘(ii) engaged in commerce (including gov- ernment), or an industry or activity affect- ing commerce (including government), as de- fined in subparagraph (B)(iii).

‘‘(B) COVERED EMPLOYER.—

‘‘(i) IN GENERAL.—In subparagraph (A)(i)(I), the term ‘covered employer’—

‘‘(I) means any person engaged in com- merce or in any industry or activity affect- ing commerce that—

‘‘(aa) in the case of a private entity or indi- vidual, employs fewer than 500 employees; and

‘‘(bb) in the case of a public agency or any other entity that is not a private entity or individual, employs 1 or more employees;

‘‘(II) includes—

‘‘(aa) includes  any  person  acting  directly  or indirectly in  the  interest  of  an  employer in relation to an employee (within the mean- ing of such phrase in section 3(d) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(d)); and

‘‘(bb) any successor in interest of an em- ployer;

‘‘(III) includes any ‘public agency’, as de- fined in section 3(x) of the Fair Labor Stand- ards Act of 1938 (29 U.S.C. 203(x)); and

‘‘(IV) includes the Government Account- ability Office and the Library of Congress.

‘‘(ii) PUBLIC AGENCY.—For purposes of clause (i)(IV), a public agency shall be con- sidered to be a person engaged in commerce or in an industry or activity affecting com- merce.

‘‘(iii) DEFINITIONS.—For purposes of this subparagraph:

‘‘(I) COMMERCE.—The terms  ‘commerce’ and ‘industry or activity affecting com- merce’ means any activity, business, or in- dustry in commerce or in which a labor dis- pute would hinder or obstruct commerce or the free flow of commerce, and include ‘com- merce’ and any ‘industry affecting com- merce’, as defined in paragraphs (1) and (3) of section 501 of the Labor Management Rela- tions Act of 1947 (29 U.S.C. 142 (1) and (3)).

‘‘(II) EMPLOYEE.—The term ‘employee’ has the same meaning given such term in section 3(e) of the Fair Labor Standards Act of 1938  (29 U.S.C. 203(e)).

‘‘(III) PERSON.—The term ‘person’ has the same meaning given such term  in  section  3(a) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(a)).

‘‘(3) FLSA TERMS.—The terms ‘employ’ and ‘State’ have the meanings  given  such  terms in section 3 of the Fair Labor Standards Act    of 1938 (29 U.S.C. 203).

‘‘(4) FMLA TERMS.—The terms ‘health care provider’ and ‘son or daughter’ have the meanings given such terms in section 101 of the Family and Medical Leave Act of 1993   (29

U.S.C. 2611).

‘‘(5) PAID  SICK TIME.—

‘‘(A) IN GENERAL.—The term ‘paid sick  time’ means an increment of compensated leave that—

‘‘(i) is provided by an employer for use dur- ing an absence from employment for a rea- son described in any paragraph of section 2(a); and

‘‘(ii) is calculated based on the employee’s required  compensation  under subparagraph

(B) and the number of hours the employee would otherwise be normally scheduled to work (or the number of hours  calculated  under subparagraph (C)), except that in no event shall such paid sick time   exceed—

‘‘(I) $511 per day and $5,110 in the aggregate for a use described in paragraph (1), (2), or (3) of section 5102(a); and

 

‘‘(II) $200 per day and $2,000 in the aggre- gate for a use described in paragraph (4), (5), or (6) of section 5102(a).

‘‘(B) REQUIRED  COMPENSATION.—

‘‘(i) IN GENERAL.—Subject to subparagraph (A)(ii), the employee’s required compensa- tion under this subparagraph shall be not less than the greater of the following:

‘‘(I) The employee’s regular rate of pay (as determined under section 7(e) of the Fair Labor Standards Act of 1938 (29 U.S.C. 207(e)). ‘‘(II) The minimum wage rate in effect under section 6(a)(1) of the Fair Labor Stand-

ards Act of 1938 (29 U.S.C.  206(a)(1)).

‘‘(III) The minimum wage rate in effect for such employee in the applicable State or lo- cality, whichever is greater, in which the employee is employed.

‘‘(ii)  SPECIAL   RULE   FOR   CARE   OF   FAMILY

MEMBERS.—Subject to subparagraph (A)(ii), with respect to any paid sick time provided for any use described in paragraph (4), (5), or

• of section 5102(a), the employee’s required compensation under this subparagraph shall be two-thirds of the amount described in clause (B)(i).

‘‘(C)  VARYING   SCHEDULE   HOURS  CALCULA-

TION.—In the case of a part-time employee described in section 5102(b)(2)(B) whose schedule varies from week to week to such  an extent that an employer is unable to de- termine with certainty the number of hours the employee would have worked if such em- ployee had not taken paid sick time under section 2(a), the employer shall use the fol- lowing in place of such number:

‘‘(i) Subject to clause (ii), a number equal  to the average number of hours that the em- ployee was scheduled per day over the 6- month period ending on the date on which the employee takes the paid sick time, in- cluding hours for which the employee took leave of any type.

‘‘(ii) If the employee did not work  over such period, the reasonable expectation of the employee at the time of hiring of the av- erage number of hours per day that the em- ployee would normally be scheduled to work. ‘‘(D) GUIDELINES.—Not later than 15 days after the date of the enactment of this Act, the Secretary of Labor shall issue guidelines to assist employers in calculating the amount  of  paid  sick  time  under   subpara-

graph (A).

‘‘(E) REASONABLE NOTICE.—After the first workday (or portion thereof) an employee re- ceives paid sick time under this Act, an em- ployer may require the employee to follow reasonable notice procedures in order to con- tinue receiving such paid sick    time.

‘‘SEC.  5111.  REGULATORY  AUTHORITIES.

‘‘The Secretary of Labor shall have the au- thority to issue regulations for good cause under sections 553(b)(B) and 553(d)(A) of title 5, United States Code—

‘‘(1) to exclude certain health care pro- viders and emergency responders from the definition of employee under section 5110(1) including by allowing the employer of such health care providers and emergency re- sponders to opt out;

‘‘(2) to exempt small businesses with fewer than 50 employees from the requirements of section 5102(a)(5) when the imposition of such requirements would jeopardize the via- bility of the business as a going concern; and ‘‘(3) as necessary, to carry out the purposes of this Act, including to ensure consistency between this Act and Division C and Division G  of  the  Families  First  Coronavirus     Re-

sponse Act.’’.

• Amend division F to read as follows:

‘‘DIVISION  F—HEALTH PROVISIONS

‘‘SEC. 6001. COVERAGE OF TESTING FOR  COVID– 19.

‘‘(a) IN GENERAL.—A group health plan and   a  health  insurance  issuer  offering  group   or

 

individual health insurance coverage (includ- ing a grandfathered health plan (as defined in section 1251(e) of the Patient Protection and Affordable Care Act)) shall provide cov- erage, and shall not impose any cost sharing (including deductibles, copayments, and co- insurance) requirements or prior authoriza- tion or other medical management require- ments, for the following items and services furnished during any portion of the emer- gency period defined in paragraph (1)(B) of section 1135(g) of the Social Security Act  (42

U.S.C. 1320b–5(g)) beginning on or after the date of the enactment of this Act:

‘‘(1) In vitro diagnostic products (as de- fined in section 809.3(a) of title 21, Code of Federal Regulations) for the detection of SARS–CoV–2 or the diagnosis of the virus that causes COVID–19 that are approved, cleared, or authorized under section 510(k), 513, 515 or 564 of the Federal Food, Drug, and Cosmetic Act, and the administration of  such in vitro diagnostic products.

‘‘(2) Items and services furnished to an in- dividual during health care provider office visits (which term in this paragraph includes in-person visits and telehealth visits), urgent care center visits, and emergency room vis- its that result in an order for or administra- tion of an in vitro diagnostic product de- scribed in paragraph (1), but only to the ex- tent 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 in- dividual for such product.

‘‘(b) ENFORCEMENT.—The provisions of sub-

section (a) shall be applied by the Secretary of Health and Human Services, Secretary of Labor, and Secretary of the Treasury to group health plans and health insurance issuers offering group or individual health insurance coverage as if included in the pro- visions of part A of title XXVII of the Public Health Service Act, part 7 of the Employee Retirement Income Security Act of 1974, and subchapter B of chapter 100 of the Internal Revenue Code of 1986, as applicable.

‘‘(c)  IMPLEMENTATION.—The  Secretary of

Health and Human Services, Secretary of Labor, and Secretary of the Treasury may implement the provisions of this section through sub-regulatory guidance, program instruction or otherwise.

‘‘(d)   TERMS.—The   terms   ‘group    health

plan’;  ‘health  insurance  issuer’;  ‘group  health insurance coverage’, and ‘individual health insurance coverage’ have the mean-  ings given such terms in section 2791 of the Public Health Service Act (42 U.S.C. 300gg– 91), section 733 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1191b), and section 9832 of the Internal  Revenue  Code of 1986, as applicable.

‘‘SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM FOR CERTAIN VISITS RELATING TO TESTING FOR COVID–19.

‘‘(a) IN GENERAL.—Section 1833 of the So- cial Security Act (42 U.S.C. 1395l) is amend- ed—

‘‘(1) in subsection (a)(1)—

‘‘(A) by striking ‘and’ before ‘(CC)’; and  ‘‘(B) by inserting before the period at the

end the following: ‘, and (DD) with respect to a specified COVID–19 testing-related service described in paragraph (1) of subsection (cc) for which payment may be made under a specified outpatient payment provision de- scribed in paragraph (2) of such subsection, the amounts paid shall be 100 percent of the payment amount otherwise recognized under such respective specified outpatient payment provision for such service,’;

‘‘(2) in subsection (b), in the first sen- tence—

‘‘(A) by striking ‘and’ before ‘(10)’;  and

‘‘(B) by inserting before the period at the end the following: ‘, and (11) such  deductible

 

shall not apply with respect to any specified COVID–19 testing-related service described in paragraph (1) of subsection (cc) for which payment may be made under a specified out- patient payment provision described in para- graph (2) of such subsection’; and

‘‘(3) by adding at the end the following new subsection:

‘‘ ‘(cc) SPECIFIED COVID–19  TESTING-RE-

LATED SERVICES.—For purposes of subsection (a)(1)(DD):

‘‘ ‘(1) DESCRIPTION.—

‘‘ ‘(A) IN GENERAL.—A specified COVID–19

testing-related service described in this paragraph is a medical visit that—

‘‘ ‘(i) is in any of the categories of HCPCS evaluation and management service codes described in subparagraph (B);

‘‘ ‘(ii) is furnished during any portion of the emergency period (as defined in section 1135(g)(1)(B)) (beginning on or after the date of enactment of this subsection);

‘‘ ‘(iii) results in an order for or adminis- tration of a clinical diagnostic laboratory  test described in section 1852(a)(1)(B)(iv)(IV); and

‘‘ ‘(iv) relates to the furnishing or adminis- tration of such test or to the evaluation of such individual for purposes of determining the need of such individual for such test.

‘‘ ‘(B) CATEGORIES  OF  HCPCS CODES.—For

purposes of subparagraph (A), the categories of HCPCS evaluation and management serv- ices codes are the following:

‘‘ ‘(i) Office and other outpatient services. ‘‘ ‘(ii) Hospital observation services.

‘‘ ‘(iii) Emergency department services. ‘‘ ‘(iv) Nursing facility services.

‘‘ ‘(v) Domiciliary, rest home, or custodial care services.

‘‘ ‘(vi) Home services.

‘‘ ‘(vii) Online digital evaluation and man- agement services.

‘‘ ‘(2) SPECIFIED OUTPATIENT PAYMENT PRO-

VISION.—A specified outpatient payment pro- vision described in this paragraph is any of the following:

‘‘ ‘(A) The hospital outpatient prospective payment system under subsection (t).

‘‘ ‘(B) The physician fee schedule under sec- tion 1848.

‘‘ ‘(C) The prospective payment system de- veloped under section 1834(o).

‘‘ ‘(D) Section 1834(g), with respect to an outpatient critical access hospital service.

‘‘ ‘(E) The payment basis determined in regulations pursuant to section 1833(a)(3) for rural health clinic services. ’.

‘‘(b) CLAIMS MODIFIER.—The Secretary of

Health and Human Services shall provide for an appropriate modifier (or other identifier) to include on claims to identify, for purposes of subparagraph (DD) of section 1833(a)(1), as added by subsection (a), specified COVID–19 testing-related services described in para- graph (1) of section 1833(cc) of the Social Se- curity Act, as added by subsection (a), for which payment may be made under a speci- fied outpatient payment provision described in paragraph (2) of such subsection.

‘‘(c)  IMPLEMENTATION.—Notwithstanding

any other provision of law, the Secretary of Health and Human Services may implement the provisions of, including amendments made by, this section through program in- struction or otherwise.

‘‘SECTION 6003. COVERAGE OF TESTING FOR COVID–19 AT NO COST SHARING UNDER THE MEDICARE ADVANTAGE PROGRAM.

‘‘(a) IN GENERAL.—Section 1852(a)(1)(B)  of

the Social Security Act (42 U.S.C. 1395w– 22(a)(1)(B)) is amended—

‘‘(1) in clause (iv)—

‘‘(A) by redesignating subclause (IV) as subclause (VI); and

‘‘(B) by inserting after subclause (III) the following new subclauses:

 

‘‘ ‘(IV) Clinical diagnostic laboratory test administered during any portion of the emer- gency period defined in paragraph (1)(B) of section 1135(g) beginning on or after the date of the enactment of the Families First Coronavirus Response Act for the detection  of SARS–CoV–2 or the diagnosis of the virus that causes COVID–19 and the administra- tion of such test.

‘‘ ‘(V) Specified COVID–19 testing-related services (as described in section 1833(cc)(1)) for which payment would be payable under a specified outpatient payment provision de- scribed in section 1833(cc)(2).’;

‘‘(2) in clause (v), by inserting ‘, other than subclauses (IV) and (V) of such clause,’ after ‘clause (iv)’; and

‘‘(3) by adding at the end the following new clause:

‘‘ ‘(vi) PROHIBITION OF APPLICATION OF CER- TAIN REQUIREMENTS FOR COVID–19  TESTING.—In

the case of a product or service described in subclause (IV) or (V), respectively, of   clause

(iv) that is administered or furnished during any portion of the emergency period de- scribed in such subclause beginning on or after the date of the enactment of this  clause, an MA plan may not impose any  prior authorization or other utilization man- agement requirements with respect to the coverage of such a product or service under such plan.’.

‘‘(b)    IMPLEMENTATION.—Notwithstanding

any other provision of law, the Secretary of Health and Human Services may implement the amendments made by this section by program instruction or otherwise.

‘‘SECTION 6004. COVERAGE AT NO COST SHARING OF COVID–19 TESTING UNDER MED- ICAID  AND CHIP.

‘‘(a) MEDICAID.—

‘‘(1) IN GENERAL.—Section 1905(a)(3) of the Social Security Act (42 U.S.C. 1396d(a)(3)) is amended—

‘‘(A) by striking ‘other laboratory’ and in- serting ‘(A) other laboratory’;

‘‘(B) by inserting ‘and’ after the semicolon; and

‘‘(C) by adding at  the  end  the  following  new subparagraph:

‘‘ ‘(B) in vitro diagnostic products (as de- fined in section 809.3(a) of title 21, Code of Federal Regulations)  administered  during  any portion of the emergency period defined   in paragraph (1)(B) of section 1135(g) begin- ning on or after the date of the enactment of this subparagraph for the detection of SARS–CoV–2 or the diagnosis of the  virus  that causes COVID–19 that are approved, cleared, or authorized under section 510(k),  513, 515 or 564 of the Federal Food, Drug, and Cosmetic Act,  and  the  administration  of  such in vitro diagnostic products;    ’.

‘‘(2) NO COST SHARING.—

‘‘(A) IN GENERAL.—Subsections (a)(2) and (b)(2) of section 1916 of the Social Security Act (42 U.S.C. 1396o) are each amended—

‘‘(i) in subparagraph (D), by striking ‘or’ at the end;

‘‘(ii) in subparagraph (E), by striking  ‘;  and’ and inserting a comma; and

‘‘(iii) by adding at the end the  following new subparagraphs:

‘‘ ‘(F) any in vitro diagnostic product de- scribed in section 1905(a)(3)(B) that is admin- istered during any portion of the emergency period described in such section beginning on or after the date of the enactment of this subparagraph (and the administration of such product), or

‘‘ ‘(G) COVID–19 testing-related services for which payment may be made under the State plan; and’.

‘‘(B)   APPLICATION    TO    ALTERNATIVE  COST

SHARING.—Section 1916A(b)(3)(B) of the So- cial Security Act (42 U.S.C. 1396o–1(b)(3)(B)) is amended by adding at the end the fol- lowing new clause:

 

‘‘ ‘(xi) Any in vitro diagnostic product de- scribed in section 1905(a)(3)(B) that is admin- istered during any portion of the emergency period described in such section beginning on or after the date of the enactment of this clause (and the administration of such prod- uct) and any visit described in section 1916(a)(2)(G) that is furnished during any such portion.’.

‘‘(C) CLARIFICATION.—The amendments made this paragraph shall apply with respect to a State plan of a territory in the same manner as a State plan of one of the 50 States.

‘‘(3) STATE OPTION TO PROVIDE COVERAGE  FOR UNINSURED INDIVIDUALS.—

‘‘(A) IN GENERAL.—Section 1902(a)(10) of the Social Security Act (42 U.S.C. 1396a(a)(10)) is amended—

‘‘(i) in subparagraph (A)(ii)—

‘‘(I) in subclause (XXI), by striking ‘or’ at the end;

‘‘(II) in subclause (XXII), by adding ‘or’ at the end; and

‘‘(III) by adding at the end the following new subclause:

‘‘ ‘(XXIII) during any portion of the emer- gency period defined in paragraph (1)(B) of section 1135(g) beginning on or after the date of the enactment of this subclause, who are uninsured individuals (as defined in sub- section (ss));’; and

‘‘(ii) in the matter following subparagraph (G)—

‘‘(I) by striking ‘and (XVII)’ and inserting ‘, (XVII)’; and

‘‘(II) by inserting after ‘instead of through subclause (VIII)’ the following: ‘, and (XVIII) the medical assistance made available to an uninsured individual (as defined in sub- section (ss)) who is eligible for medical as- sistance only because of subparagraph (A)(ii)(XXIII) shall be limited to medical as- sistance for any in vitro diagnostic product described in section 1905(a)(3)(B) that is ad- ministered during any portion of the emer- gency period described in such section begin- ning on or after the date of the enactment of this subclause (and the administration of such product) and any visit described in sec- tion 1916(a)(2)(G) that is furnished during any such portion’.

‘‘(B) RECEIPT AND INITIAL PROCESSING OF APPLICATIONS    AT    CERTAIN    LOCATIONS.—Sec-

tion 1902(a)(55) of the Social Security Act    (42

U.S.C. 1396a(a)(55)) is amended, in the matter preceding subparagraph (A), by striking ‘or (a)(10)(A)(ii)(IX)’    and           inserting ‘(a)(10)(A)(ii)(IX), or (a)(10)(A)(ii)(XXIII)’.

‘‘(C)  UNINSURED   INDIVIDUAL  DEFINED.—Sec-

tion   1902   of   the   Social   Security   Act  (42

U.S.C. 1396a) is amended by adding at the end the  following  new subsection:

‘‘ ‘(ss) UNINSURED INDIVIDUAL DEFINED.—

For purposes of this section, the term ‘‘unin- sured individual’’ means, notwithstanding any other provision of this title, any indi- vidual who is—

‘‘ ‘(1) not described in subsection (a)(10)(A)(i); and

‘‘ ‘(2) not enrolled in a Federal health care program (as defined in section 1128B(f)), a group health plan, group or individual health insurance coverage offered by a health insur- ance issuer (as such terms are defined in sec- tion 2791 of the Public Health Service Act),    or a health plan offered under chapter 89 of title 5, United States   Code.’.

‘‘(D)   FEDERAL   MEDICAL   ASSISTANCE   PER-

CENTAGE.—Section 1905(b) of the Social Secu- rity Act (42 U.S.C. 1396d(b)) is amended by adding at the end the following new sen- tence: ‘Notwithstanding the first sentence of this subsection, the Federal medical assist- ance percentage shall be 100 per centum with respect to (and, notwithstanding any other provision of this title, available for) medical assistance provided to uninsured individuals

 

(as defined in section 1902(ss)) who are eligi- ble for such assistance only on the basis of section 1902(a)(10)(A)(ii)(XXIII) and with re- spect to expenditures described in section 1903(a)(7) that a State demonstrates to the satisfaction of the Secretary are attributable   to administrative costs related to  providing  for such medical assistance to such individ- uals under the State  plan.’.

‘‘(b) CHIP.—

‘‘(1) IN GENERAL.—Section 2103(c) of the So- cial Security Act (42 U.S.C. 1397cc(c)) is amended by adding at the end the following paragraph:

‘‘ ‘(10) CERTAIN  IN  VITRO  DIAGNOSTIC PROD-

UCTS FOR COVID–19 TESTING.—The child health assistance provided to a targeted low-income child shall include coverage of any in vitro diagnostic product described in section 1905(a)(3)(B) that is administered during any portion of the emergency period described in such section beginning on or after the date   of the enactment of this subparagraph (and the administration of such product).’.

‘‘(2) COVERAGE  FOR  TARGETED  LOW-INCOME

PREGNANT WOMEN.—Section 2112(b)(4) of the Social Security Act (42 U.S.C. 1397ll(b)(4)) is amended by inserting ‘under section 2103(c)’ after  ‘same  requirements’.

‘‘(3) PROHIBITION OF COST SHARING.—Section

2103(e)(2)   of   the   Social   Security   Act   (42

U.S.C. 1397cc(e)(2)) is amended—

‘‘(A) in the paragraph header, by inserting ‘,  COVID–19  TESTING,’  before  ‘OR PREGNANCY-

RELATED ASSISTANCE’; and

‘‘(B) by striking ‘category of services de- scribed in subsection (c)(1)(D) or’ and insert- ing ‘categories of services described in sub- section (c)(1)(D), in vitro diagnostic products described in subsection (c)(10) (and adminis- tration of such products), visits described in section 1916(a)(2)(G), or’.

‘‘SEC. 6005. TREATMENT OF PERSONAL RES- PIRATORY 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 amend- ed—

‘‘(1) in subparagraph (B), by striking ‘or’ at the end; and

‘‘(2) in subparagraph (C), by striking the period at the end and inserting ‘; or’; and

‘‘(3) by adding at the end the following new subparagraph:

‘‘ ‘(D) a personal respiratory protective de- vice that is—

‘‘ ‘(i) approved by the National Institute for Occupational Safety and Health  under  part  84 of title 42, Code of Federal Regulations (or successor  regulations);

‘‘ ‘(ii) subject to the emergency use author- ization issued by the Secretary on March 2, 2020, or subsequent emergency use authoriza- tions, pursuant to section 564 of the Federal Food, Drug, and Cosmetic Act (authorizing emergency use of personal respiratory pro- tective devices during the COVID–19 out- break); and

‘‘ ‘(iii) used during the period beginning on January 27, 2020, and ending on October 1, 2024, in response to the public health emer- gency declared on January 31, 2020, pursuant to section 319 as a result of confirmed cases of 2019 Novel Coronavirus (2019-nCoV). ’.

‘‘SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE FOR VET- ERANS, AND COVERAGE FOR FED- ERAL  CIVILIANS.

‘‘(a) TRICARE.—The Secretary of Defense may not require any copayment or  other  cost sharing under chapter 55 of title 10, United States Code, for in vitro diagnostic products described in paragraph (1) of section 6001(a) (or the administration of such prod- ucts) or visits described in paragraph (2) of such section furnished during any portion of the emergency period defined in    paragraph

 

(1)(B) of section 1135(g) of the Social Secu- rity Act (42 U.S.C. 1320b–5(g)) beginning on or after the date of the enactment of this Act. ‘‘(b) VETERANS.—The Secretary of Veterans Affairs may not require any copayment or other cost sharing under chapter 17 of title 38, United States Code, for in vitro diag- nostic products described in paragraph (1) of section 6001(a) (or the administration of such products) or visits described in paragraph (2) of such section furnished during any portion of the emergency period defined in paragraph (1)(B) of section 1135(g) of the Social Secu- rity Act (42 U.S.C. 1320b–5(g)) beginning on or after the date of the enactment of this Act. ‘‘(c) FEDERAL CIVILIANS.—No copayment or other cost sharing may be required for any individual occupying a position in the civil service (as that term is defined in section 2101(1) of title 5, United States Code) enrolled in a health benefits plan, including any plan under chapter 89 of title 5, United States Code, or for any other individual currently enrolled in any plan under chapter 89 of title

5 for in vitro diagnostic products described  in paragraph (1) of section 6001(a) (or the ad- ministration of such products) or visits de- scribed in paragraph (2) of such section fur- nished during any portion of the emergency period defined in paragraph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 1320b–5(g)) beginning on or after the date of the enactment of this Act.

‘‘SEC.  6007.  COVERAGE  OF  TESTING  FOR  COVID–

19 AT NO COST SHARING FOR INDI- ANS RECEIVING PURCHASED/RE- FERRED  CARE.

‘‘The Secretary of Health and Human Serv- ices shall cover, without  the  imposition  of  any cost sharing requirements, the cost of providing any COVID–19 related items and services as described in paragraph (1) of sec- tion 6001(a) (or the administration of such products) or visits described in paragraph (2)  of such section furnished during any portion   of the emergency period defined in paragraph (1)(B) of section 1135(g) of the  Social  Secu- rity Act (42 U.S.C. 320b–5(g)) beginning on or after the date  of  the  enactment  of  this  Act to Indians (as defined in section 4 of the In- dian Health Care Improvement Act (25 U.S.C. 1603)) receiving health services through the Indian Health Service, including through an Urban Indian Organization, regardless of whether such items or services have been au- thorized under the purchased/referred care system funded by the Indian Health Service   or is covered as a health service of the Indian Health  Service.

‘‘SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP.

‘‘(a) IN GENERAL.—Subject to subsection  (b), for each calendar quarter occurring dur- ing the period beginning on the first day of the emergency period defined in paragraph (1)(B) of section 1135(g) of the Social Secu- rity Act (42 U.S.C. 1320b–5(g)) and ending on the last day of the calendar quarter in which the last day of such emergency period oc- curs, the Federal medical assistance percent- age determined for each State, including the District of Columbia, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands, under section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) shall be increased by 6.2 percentage points.

‘‘(b)   REQUIREMENT    FOR   ALL STATES.—A

State described in subsection (a) may not re- ceive the increase described in such sub- section in the Federal medical assistance percentage for such State, with respect to a quarter, if—

‘‘(1) eligibility standards, methodologies,  or procedures under the State plan of such State under title XIX of the Social Security Act (42 U.S.C. 1396 et seq.) (including any

 

waiver under such title or section 1115 of such Act (42 U.S.C. 1315)) are more restric- tive during such quarter than the eligibility standards, methodologies, or procedures, re- spectively, under such plan (or waiver) as in effect on January 1, 2020;

‘‘(2) the amount of  any  premium  imposed  by the State pursuant to section 1916  or  1916A of such Act (42 U.S.C. 1396o,   1396o–1)

during such quarter, with respect to an indi- vidual enrolled under such plan (or waiver), exceeds the amount of such premium as of January 1, 2020;

‘‘(3) the State fails to provide that an indi- vidual who is enrolled for benefits under such plan (or waiver) as of the date of enact- ment of this section or enrolls for benefits under such plan (or waiver) during the period beginning on such date of enactment and ending the last day of the month in which the emergency period described in subsection

(a) ends shall be treated as eligible for such benefits through the end of the month in which such emergency period ends unless the individual requests a voluntary termination of eligibility or the individual ceases to be a resident of the State; or

‘‘(4) the State does not provide coverage under such plan (or waiver), without the im- position of cost sharing, during such quarter for any testing services and treatments for COVID–19, including vaccines, specialized equipment, and therapies.

‘‘(c)  REQUIREMENT  FOR  CERTAIN STATES.—

Section 1905(cc) of the Social Security Act  (42 U.S.C. 1396d(cc)) is amended by striking the period at the end of the subsection and inserting ‘and section 6008 of the Families First Coronavirus Response Act, except that in applying such treatments to the increases in the Federal medical assistance percentage under section 6008 of the Families First Coronavirus Response Act, the reference to ‘‘December 31, 2009’’ shall be deemed to be a reference to ‘‘March 11, 2020’’.’.

‘‘SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR  TERRITORIES.

‘‘Section 1108(g) of the Social Security Act  (42 U.S.C. 1308(g)) is amended—

‘‘(1) in paragraph (2)—

‘‘(A) in subparagraph (B)—

‘‘(i) in clause (i), by striking ‘and’ at the end;

‘‘(ii) in clause (ii), by striking ‘for each of fiscal years 2020 through 2021, $126,000,000;’ and     inserting     ‘for     fiscal     year      2020,

$128,712,500; and’; and

‘‘(iii) by adding at the end the  following new clause:

‘‘ ‘(iii) for fiscal year 2021, $127,937,500;’; ‘‘(B) in subparagraph (C)—

‘‘(i) in clause (i), by striking ‘and’ at the end;

‘‘(ii) in clause (ii), by striking ‘for each of fiscal years 2020 through 2021, $127,000,000;’ and     inserting     ‘for     fiscal     year      2020,

$130,875,000; and’; and

‘‘(iii) by adding at the end the  following new clause:

‘‘ ‘(iii) for fiscal year 2021, $129,712,500;’; ‘‘(C) in subparagraph (D)—

‘‘(i) in clause (i), by striking ‘and’ at the end;

‘‘(ii) in clause (ii), by striking ‘for each of fiscal years 2020 through 2021, $60,000,000; and’ and inserting ‘for fiscal year 2020, $63,100,000; and’; and

‘‘(iii) by adding at the end the  following new clause:

‘‘ ‘(iii) for fiscal year 2021, $62,325,000; and’; and

‘‘(D) in subparagraph  (E)—

‘‘(i) in clause (i), by striking ‘and’ at the end;

‘‘(ii) in clause (ii), by striking ‘for  each  of fiscal years 2020 through 2021, $84,000,000.’ and inserting ‘for fiscal year 2020, $86,325,000; and’;  and

 

‘‘(iii) by adding at the end the  following new clause:

‘‘ ‘(iii) for fiscal year 2021, $85,550,000.’; and ‘‘(2) in paragraph (6)(A)—

‘‘(A) in clause (i), by striking ‘$2,623,188,000’ and inserting ‘$2,716,188,000’; and

‘‘(B) in clause  (ii),  by  striking  ‘$2,719,072,000’ and inserting ‘$2,809,063,000’.

‘‘SEC. 6010. CLARIFICATION RELATING TO SECRE- TARIAL AUTHORITY REGARDING MEDICARE TELEHEALTH SERVICES FURNISHED DURING COVID–19 EMERGENCY PERIOD.

‘‘Paragraph (3)(A) of section 1135(g) of the Social Security Act (42 U.S.C. 1320b–5(g)) is amended to read as follows:

‘‘ ‘(A) furnished to such individual, during the 3-year period ending on the date such telehealth service was furnished, an item or service that would be considered covered under title XVIII if furnished to an indi- vidual entitled to benefits or enrolled under such  title; or’.’’.

• Amend division G to read as follows:

‘‘DIVISION G—TAX CREDITS FOR  PAID  SICK AND PAID FAMILY AND MEDICAL LEAVE

‘‘SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID  SICK LEAVE.

‘‘(a) IN GENERAL.—In the case of an em- ployer, there shall be allowed as a credit against the tax imposed by section 3111(a) or 3221(a) of the Internal Revenue Code of 1986 for each calendar quarter  an  amount  equal  to 100 percent of the qualified sick leave  wages paid by such employer with respect to such  calendar quarter.

‘‘(b)  LIMITATIONS   AND  REFUNDABILITY.— ‘‘(1)   WAGES    TAKEN    INTO     ACCOUNT.—The

amount of qualified sick leave wages taken  into account under subsection (a) with re-  spect to any individual shall not exceed $200 ($511 in the case of any day any portion of which is paid sick time described in para- graph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) for any day (or portion thereof)  for  which  the  individual is paid qualified sick leave   wages.

‘‘(2)   OVERALL    LIMITATION    ON    NUMBER  OF

DAYS TAKEN INTO ACCOUNT.—The aggregate number of days taken into account under paragraph (1) for any calendar quarter shall not exceed the excess (if any) of—

‘‘(A) 10, over

‘‘(B) the aggregate number of days so  taken into account for all preceding calendar quarters.

‘‘(3)  CREDIT  LIMITED  TO  CERTAIN   EMPLOY-

MENT TAXES.—The credit allowed by sub- section (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(a) or 3221(a) of such Code for such calendar quarter (reduced by any cred- its allowed under subsections (e) and (f) of section 3111 of such Code for such quarter) on the wages paid with respect to the employ- ment of all employees of the employer.

‘‘(4) REFUNDABILITY OF EXCESS CREDIT.—

‘‘(A) IN GENERAL.—If the amount of the credit under subsection (a) exceeds the limi- tation of paragraph (3) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such Code.

‘‘(B)  TREATMENT   OF   PAYMENTS.—For pur-

poses of section 1324 of title 31, United States Code, any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provi- sion referred to in subsection (b)(2) of such section.

‘‘(c)  QUALIFIED  SICK  LEAVE  WAGES.—For

purposes of this section, the term ‘qualified sick leave wages’ means wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) and compensation (as defined in sec- tion 3231(e) of the Internal Revenue     Code)

 

paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act.

‘‘(d)   ALLOWANCE   OF   CREDIT   FOR  CERTAIN

HEALTH PLAN EXPENSES.—

‘‘(1) IN GENERAL.—The amount of the credit allowed under subsection (a) shall be in- creased by so much of the employer’s quali- fied health plan expenses as are properly al- locable to the qualified sick leave wages for which such credit is so   allowed.

‘‘(2)  QUALIFIED  HEALTH  PLAN  EXPENSES.—

For purposes of this subsection, the term ‘qualified health plan expenses’ means amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1) of the Internal Revenue Code of 1986), but only to the extent that such amounts are excluded from the gross income of employees by reason of sec- tion 106(a) of such Code.

‘‘(3) ALLOCATION RULES.—For purposes of this section, qualified health plan expenses shall be allocated to qualified sick leave wages in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe. Except as otherwise provided by the Secretary, such allocation shall be treated as properly made if made on the basis of being pro rata among covered em- ployees and pro rata on the basis of periods  of coverage (relative to the time periods of leave to which such wages relate).

‘‘(e) SPECIAL RULES.—

‘‘(1)  DENIAL  OF  DOUBLE  BENEFIT.—For  pur-

poses of chapter 1 of such Code, the gross in- come of the employer, for the taxable year which includes the last day of any calendar quarter with respect to which a credit is al- lowed under this section, shall be increased by the amount of such credit. Any wages taken into account in determining the credit allowed under this section shall not be taken into account for purposes of determining the credit allowed under section 45S of such Code.

‘‘(2)    ELECTION     NOT     TO     HAVE      SECTION

APPLY.—This section shall not apply with re- spect to any employer for any calendar quar- ter if such employer elects (at such time and in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe) not to have this section apply.

‘‘(3) CERTAIN TERMS.—Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter.

‘‘(4)  CERTAIN   GOVERNMENTAL  EMPLOYERS.—

This credit shall not apply to the Govern- ment of the United States, the government  of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.

‘‘(f) REGULATIONS.—The Secretary of   the

Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the pur- poses of this section, including—

‘‘(1) regulations or other guidance to pre- vent the avoidance of the purposes of the limitations under this section,

‘‘(2) regulations or other guidance to mini- mize compliance and record-keeping burdens under this section,

‘‘(3) regulations or other guidance pro- viding for waiver of penalties for failure to deposit amounts in anticipation of the allow- ance of the credit allowed under this section, ‘‘(4) regulations or other guidance for re- capturing the benefit of credits determined under this section in cases where there is a subsequent  adjustment  to  the  credit deter-

mined under subsection (a), and

‘‘(5) regulations or other guidance to en- sure that the wages taken into account  under this section conform with the paid  sick time required to be provided under the Emergency Paid Sick Leave Act.

 

‘‘(g) APPLICATION OF SECTION.—This section

shall apply only to wages paid with respect to the period beginning on a date selected by the Secretary of the Treasury (or the Sec- retary’s delegate) which is during the 15-day period beginning on the date of the enact- ment of this Act, and ending on December 31, 2020.

‘‘(h) TRANSFERS  TO FEDERAL OLD-AGE   AND

SURVIVORS   INSURANCE   TRUST  FUND.—There

are hereby appropriated to the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401) and the Social Security Equivalent Benefit Account estab- lished under section 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of this section (without regard to this subsection). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers  which would have occurred to such Trust Fund or Account had this section not been enacted.

‘‘SEC. 7002. CREDIT FOR SICK LEAVE FOR CER- TAIN SELF-EMPLOYED INDIVIDUALS.

‘‘(a)   CREDIT   AGAINST   SELF-EMPLOYMENT

TAX.—In the case of an eligible self-em- ployed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to the quali- fied sick leave equivalent amount with re- spect to the individual.

‘‘(b)             ELIGIBLE           SELF-EMPLOYED           INDI-

VIDUAL.—For purposes of this section, the term ‘eligible self-employed individual’ means an individual who—

‘‘(1) regularly carries on any trade or busi- ness within the meaning of section 1402 of such Code, and

‘‘(2) would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act if the indi- vidual were an employee of an employer (other than himself or herself).

‘‘(c)   QUALIFIED   SICK   LEAVE EQUIVALENT

AMOUNT.—For purposes of this  section—

‘‘(1) IN GENERAL.—The term ‘qualified sick leave equivalent amount’ means, with re- spect to any eligible self-employed indi- vidual, an amount equal to—

‘‘(A) the number of days during the taxable year (but not more than the applicable num- ber of days) that the individual is unable to perform services in any trade or business re- ferred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive sick leave as de- scribed in subsection (b), multiplied    by

‘‘(B) the lesser of—

‘‘(i) $200 ($511 in the case of any day of paid sick  time  described  in  paragraph  (1),  (2), or

(3) of section 5102(a) of the Emergency Paid Sick Leave Act), or

‘‘(ii) 67 percent (100 percent in the case of any day of paid sick time described in para- graph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) of the aver- age daily self-employment income of the in- dividual for the taxable year.

‘‘(2)  AVERAGE  DAILY  SELF-EMPLOYMENT  IN-

COME.—For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to—

‘‘(A) the net earnings from self-employ- ment of the individual for the taxable year, divided by

‘‘(B) 260.

‘‘(3)   APPLICABLE   NUMBER   OF   DAYS.—For

purposes of this subsection, the term ‘appli- cable number of days’ means, with respect to any taxable year, the excess (if any) of 10 days over the number of days taken into ac- count under paragraph (1)(A) in all preceding taxable years.

 

‘‘(d) SPECIAL RULES.—

‘‘(1) CREDIT  REFUNDABLE.—

‘‘(A) IN GENERAL.—The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C  of part IV of subchapter A of chapter 1 of such Code.

‘‘(B)  TREATMENT   OF   PAYMENTS.—For pur-

poses of section 1324 of title 31, United States Code, any refund due from the credit deter- mined under this section shall be treated in the same manner as a refund due from a  credit provision referred to  in  subsection  (b)(2)  of  such section.

‘‘(2) DOCUMENTATION.—No credit shall be allowed under this section unless the indi- vidual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such in- dividual as an eligible self-employed indi- vidual.

‘‘(3)   DENIAL   OF   DOUBLE   BENEFIT.—In   the

case of an individual who receives wages (as defined in section 3121(a) of the Internal Rev- enue Code of 1986) or compensation (as de- fined in section 3231(e) of the Internal Rev- enue Code) paid by an employer which are re- quired to be paid by reason of the Emergency Paid Sick Leave Act, the qualified sick leave equivalent amount otherwise determined under subsection (c) shall be reduced  (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7001(b)(1) exceeds $2,000 ($5,110 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act).

‘‘(4) CERTAIN TERMS.—Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.

‘‘(e)  APPLICATION  OF  SECTION.—Only days

occurring during the period beginning on a date selected by the Secretary of the Treas- ury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and end- ing on December 31, 2020, may be taken into account under subsection (c)(1)(A).

‘‘(f)  APPLICATION   OF  CREDIT   IN   CERTAIN

POSSESSIONS.—

‘‘(1) PAYMENTS  TO  POSSESSIONS  WITH MIRROR

CODE TAX SYSTEMS.—The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession  by reason of the application of the provisions of this section. Such amounts shall be deter- mined by the Secretary of the Treasury (or the Secretary’s delegate) based on informa- tion provided by the government of the re- spective possession.

‘‘(2) PAYMENTS  TO  OTHER  POSSESSIONS.—The

Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury (or the Secretary’s delegate) as being equal to the aggregate benefits (if any) that would have been pro- vided to residents of such possession by rea- son of the provisions of this section if a mir- ror code tax system had been in effect  in such possession. The preceding  sentence shall not apply unless the respective posses- sion has a plan, which has been approved by the Secretary of the Treasury (or the Sec- retary’s delegate), under which such posses- sion will promptly distribute such payments to its residents.

‘‘(3)  MIRROR  CODE  TAX  SYSTEM.—For  pur-

poses of this section, the term ‘mirror code tax system’ means, with respect to any pos- session 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 ref- erence to the income tax laws of the United States as if such possession were the United States.

‘‘(4)  TREATMENT   OF   PAYMENTS.—For pur-

poses of section 1324 of title 31, United States Code, the payments under this section shall   be treated in the same manner as a refund   due from a credit provision referred to in subsection  (b)(2)  of  such section.

‘‘(g)  REGULATIONS.—The  Secretary  of  the

Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the pur- poses of this section, including—

‘‘(1) regulations or other guidance to effec- tuate the purposes of this Act, and

‘‘(2) regulations or other guidance to mini- mize compliance and record-keeping burdens under this section.

‘‘SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID  FAMILY LEAVE.

‘‘(a) IN GENERAL.—In the case of an em- ployer, there shall be allowed as a credit against the tax imposed by section 3111(a) or 3221(a) of the Internal Revenue Code of 1986 for each calendar quarter  an  amount  equal  to 100 percent of the qualified family leave wages paid by such employer with respect to such  calendar quarter.

‘‘(b) LIMITATIONS AND REFUNDABILITY.—

‘‘(1)   WAGES    TAKEN    INTO     ACCOUNT.—The

amount of qualified family leave  wages taken into account under subsection (a) with respect to any individual shall not exceed— ‘‘(A) for any day (or portion thereof) for which the individual is paid qualified  family

leave wages, $200, and

‘‘(B) in the aggregate with respect to all calendar quarters, $10,000.

‘‘(2)  CREDIT  LIMITED  TO  CERTAIN   EMPLOY-

MENT TAXES.—The credit allowed by sub- section (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(a) or 3221(a) of such Code for such calendar quarter (reduced by any cred- its allowed under subsections (e) and (f) of section 3111 of such Code, and section 7001 of this Act, for such quarter) on the wages paid with respect to the employment of all em- ployees of the employer.

‘‘(3)  REFUNDABILITY  OF  EXCESS CREDIT.—If

the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated as an overpayment that shall be re- funded under sections 6402(a) and 6413(b) of such Code.

‘‘(c) QUALIFIED FAMILY LEAVE WAGES.—For

purposes of this section, the term ‘qualified family leave wages’ means wages (as defined in section 3121(a) of such Code) and com- pensation (as defined in section 3231(e) of the Internal Revenue Code) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act).

‘‘(d)   ALLOWANCE   OF   CREDIT   FOR  CERTAIN

HEALTH PLAN EXPENSES.—

‘‘(1) IN GENERAL.—The amount of the credit allowed under subsection (a) shall be in- creased by so much of the employer’s quali- fied health plan expenses as are properly al- locable to the qualified  family  leave  wages  for which such credit is so   allowed.

‘‘(2)  QUALIFIED  HEALTH  PLAN  EXPENSES.—

For purposes of this subsection, the term ‘qualified health plan expenses’ means amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1) of the Internal Revenue Code of 1986), but only to the extent that such amounts are excluded from the gross income of employees by reason of sec- tion 106(a) of such Code.

‘‘(3) ALLOCATION RULES.—For purposes of this section, qualified health plan    expenses

 

shall be allocated to qualified family leave wages in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe. Except as otherwise provided by the Secretary, such allocation shall be treated as properly made if made on the basis of being pro rata among covered em- ployees and pro rata on the basis of periods  of coverage (relative to the time periods of leave to which such wages relate).

‘‘(e) SPECIAL RULES.—

‘‘(1)  DENIAL  OF  DOUBLE  BENEFIT.—For  pur-

poses of chapter 1 of such Code, the gross in- come of the employer, for the taxable year which includes the last day of any calendar quarter with respect to which a credit is al- lowed under this section, shall be increased by the amount of such credit. Any wages taken into account in determining the credit allowed under this section shall not be taken into account for purposes of determining the credit allowed under section 45S of such Code.

‘‘(2)    ELECTION     NOT     TO     HAVE      SECTION

APPLY.—This section shall not apply with re- spect to any employer for any calendar quar- ter if such employer elects (at such time and in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe) not to have this section apply.

‘‘(3) CERTAIN TERMS.—Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter.

‘‘(4)  CERTAIN   GOVERNMENTAL  EMPLOYERS.—

This credit shall not apply to the Govern- ment of the United States, the government  of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.

‘‘(f) REGULATIONS.—The Secretary of   the

Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the pur- poses of this section, including—

‘‘(1) regulations or other guidance to pre- vent the avoidance of the purposes of the limitations under this section,

‘‘(2) regulations or other guidance to mini- mize compliance and record-keeping burdens under this section,

‘‘(3) regulations or other guidance pro- viding for waiver of penalties for failure to deposit amounts in anticipation of the allow- ance of the credit allowed under this section, ‘‘(4) regulations or other guidance for re- capturing the benefit of credits determined under this section in cases where there is a subsequent  adjustment  to  the  credit deter-

mined under subsection (a), and

‘‘(5) regulations or other guidance to en- sure that the wages taken into account  under this section conform with the paid leave required to be provided under the Emergency Family and Medical Leave Ex- pansion Act (including the amendments made by such Act).

‘‘(g) APPLICATION OF SECTION.—This section

shall apply only to wages paid with respect to the period beginning on a date selected by the Secretary of the Treasury (or the Sec- retary’s delegate) which is during the 15-day period beginning on the date of the enact- ment of this Act, and ending on December 31, 2020.

‘‘(h) TRANSFERS  TO FEDERAL OLD-AGE   AND

SURVIVORS   INSURANCE   TRUST  FUND.—There

are hereby appropriated to the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401) and the Social Security Equivalent Benefit Account estab- lished under section 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of this section (without regard to this subsection). Amounts

 

appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers  which would have occurred to such Trust Fund or Account had this section not been enacted.

‘‘SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CER- TAIN SELF-EMPLOYED INDIVIDUALS.

‘‘(a)   CREDIT   AGAINST   SELF-EMPLOYMENT

TAX.—In the case of an eligible self-em- ployed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual.

‘‘(b)             ELIGIBLE           SELF-EMPLOYED           INDI-

VIDUAL.—For purposes of this section, the term ‘eligible self-employed individual’ means an individual who—

‘‘(1) regularly carries on any trade or busi- ness within the meaning of section 1402 of such Code, and

‘‘(2) would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Ex- pansion Act if the individual were an em- ployee of an employer (other than himself or herself).

‘‘(c) QUALIFIED FAMILY LEAVE   EQUIVALENT

AMOUNT.—For purposes of this  section—

‘‘(1) IN GENERAL.—The term ‘qualified fam- ily leave equivalent amount’ means, with re- spect to any eligible self-employed indi- vidual, an amount equal to the product of— ‘‘(A) the number of days (not to exceed 50) during the taxable year that  the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b),     multi-

plied by

‘‘(B) the lesser of—

‘‘(i) 67 percent of the average daily self-em- ployment income of the individual for the taxable year, or

‘‘(ii) $200.

‘‘(2)  AVERAGE  DAILY  SELF-EMPLOYMENT  IN-

COME.—For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to—

‘‘(A) the net earnings from self-employ- ment income of the individual for the tax- able year, divided by

‘‘(B) 260.

‘‘(d) SPECIAL RULES.—

‘‘(1) CREDIT  REFUNDABLE.—

‘‘(A) IN GENERAL.—The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C  of part IV of subchapter A of chapter 1 of such Code.

‘‘(B)  TREATMENT   OF   PAYMENTS.—For pur-

poses of section 1324 of title 31, United States Code, any refund due from the credit deter- mined under this section shall be treated in the same manner as a refund due from a  credit provision referred to  in  subsection  (b)(2)  of  such section.

‘‘(2) DOCUMENTATION.—No credit shall be allowed under this section unless the indi- vidual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such in- dividual as an eligible self-employed indi- vidual.

‘‘(3)   DENIAL   OF   DOUBLE   BENEFIT.—In   the

case of an individual who receives wages (as defined in section 3121(a) of the Internal Rev- enue Code of 1986) or compensation (as de- fined in section 3231(e) of the Internal Rev- enue Code) paid by an employer which are re- quired to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise described in subsection (c) shall be reduced  (but  not  below  zero)  to  the extent

 

 

that the sum of the amount described in  such subsection and in section 7003(b)(1) ex- ceeds $10,000.

‘‘(4) CERTAIN TERMS.—Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.

‘‘(5) REFERENCES TO EMERGENCY FAMILY AND MEDICAL    LEAVE    EXPANSION    ACT.—Any    ref-

erence in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as including a reference to the amendments made by such Act.

‘‘(e)  APPLICATION  OF  SECTION.—Only days

occurring during the period beginning on a date selected by the Secretary of the Treas- ury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and end- ing on December 31, 2020, may be taken into account under subsection (c)(1)(A).

‘‘(f)  APPLICATION   OF  CREDIT   IN   CERTAIN

POSSESSIONS.—

‘‘(1) PAYMENTS  TO  POSSESSIONS  WITH MIRROR

CODE TAX SYSTEMS.—The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession  by reason of the application of the provisions of this section. Such amounts shall be deter- mined by the Secretary of the Treasury (or the Secretary’s delegate) based on informa- tion provided by the government of the re- spective possession.

‘‘(2) PAYMENTS  TO  OTHER  POSSESSIONS.—The

Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury (or the Secretary’s delegate) as being equal to the aggregate benefits (if any) that would have been pro- vided to residents of such possession by rea- son of the provisions of this section if a mir- ror code tax system had been in effect  in such possession. The preceding  sentence shall not apply unless the respective posses- sion has a plan, which has been approved by the Secretary of the Treasury (or the Sec- retary’s delegate), under which such posses- sion will promptly distribute such payments to its residents.

‘‘(3)  MIRROR  CODE  TAX  SYSTEM.—For  pur-

poses of this section, the term ‘mirror code tax system’ means, with respect to any pos- session 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 ref- erence to the income tax laws of the United States as if such possession were the United States.

‘‘(4)  TREATMENT   OF   PAYMENTS.—For pur-

poses of section 1324 of title 31, United States Code, the payments under this section shall   be treated in the same manner as a refund   due from a credit provision referred to in subsection  (b)(2)  of  such section.

‘‘(e)  REGULATIONS.—The  Secretary  of  the

Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the pur- poses of this section, including—

‘‘(1) regulations or other guidance to pre- vent the avoidance of the purposes of this Act, and

‘‘(2) regulations or other guidance to mini- mize compliance and record-keeping burdens under this section.

‘‘SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.

‘‘(a) IN GENERAL.—Any wages required to be paid by reason of the Emergency  Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act shall not be considered wages for purposes of    section 3111(a) of the Internal Revenue Code of 1986 or compensation for purposes of section 3221(a) of such Code.

‘‘(b)  ALLOWANCE  OF  CREDIT  FOR HOSPITAL

INSURANCE TAXES.—

‘‘(1) IN GENERAL.—The credit allowed by section 7001 and the credit allowed by section 7003 shall each be increased by the amount of the tax imposed by section 3111(b) of the In- ternal Revenue Code of 1986 on qualified sick leave wages, or qualified family leave wages, for which credit is allowed under such sec- tion 7001 or 7003 (respectively).

‘‘(2)  DENIAL   OF   DOUBLE   BENEFIT.—For  de-

nial of double benefit with respect to  the  credit increase under paragraph (1), see sec- tions 7001(e)(1) and 7003(e)(1).

‘‘(c)  TRANSFERS  TO  FEDERAL  OLD-AGE AND

SURVIVORS   INSURANCE   TRUST  FUND.—There

are hereby appropriated to the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401) and the Social Security Equivalent Benefit Account estab- lished under section 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of this section (without regard to this subsection). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers  which would have occurred to such Trust Fund or Account had this section not been  enacted.’’.

The resolution was agreed to.

A motion to reconsider was laid on the table.

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COMMUNICATION FROM FINANCIAL ADMINISTRATOR, THE HONOR- ABLE HENRY CUELLAR, MEMBER OF CONGRESS

The SPEAKER pro tempore laid be- fore the House the following commu- nication from Dean Lester, Financial Administrator, the Honorable HENRY CUELLAR, Member of Congress.

CONGRESS  OF  THE UNITED STATES,

Washington, DC, March 11,   2020.

Hon. NANCY PELOSI,

Speaker, House of Representatives, Washington, DC.

DEAR  MADAM  SPEAKER:  This  is  to  notify

you formally, pursuant to Rule VIII of the Rules of the House of Representatives, that  I, Dean Lester, have been served with a sub- poena for testimony issued by the U.S. Dis- trict Court for the District of  Columbia.

After consultation with the Office of House

Employment Counsel, I have determined that compliance with the subpoena is con- sistent with the privileges and rights of the House.

Sincerely,

DEAN LESTER,

Financial Administrator, Office of Rep. Henry Cuellar.

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COMMUNICATION FROM THE CLERK OF THE HOUSE

The SPEAKER pro tempore laid be- fore the House the following commu- nication from the Clerk of the House of Representatives:

OFFICE OF THE CLERK, HOUSE  OF REPRESENTATIVES,

Washington, DC, March 16,  2020.

Hon. NANCY PELOSI,

Speaker, House of Representatives, Washington, DC.

DEAR  MADAM  SPEAKER:  Pursuant  to  the

permission granted in Clause 2(h) of Rule  II

of the Rules of the U.S. House of Representa- tives, the Clerk received the following mes- sage from the Secretary of the Senate on March 16, 2020, at 3:00 p.m.:

That the Senate passed with an amend- ment H.R. 4920.

That the Senate agreed to without amend- ment H. Con. Res. 87.

With best wishes, I am, Sincerely,

CHERYL L. JOHNSON.

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COMMUNICATION FROM THE CLERK OF THE HOUSE

The SPEAKER pro tempore laid be- fore the House the following commu- nication from the Clerk of the House of Representatives:

OFFICE OF THE CLERK, HOUSE  OF REPRESENTATIVES,

Washington, DC, March 16,  2020.

Hon. NANCY PELOSI,

Speaker, House of Representatives, Washington, DC.

DEAR MADAM SPEAKER: Pursuant to the permission granted in Clause 2(h) of Rule II of the Rules of the U.S. House of Representa- tives, the Clerk received the following mes- sage from the Secretary of the Senate on March 16, 2020, at 6:24 p.m.:

That the Senate passed S. 3501. With best wishes, I  am,

Sincerely,

CHERYL L. JOHNSON.

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ADJOURNMENT

The SPEAKER pro tempore. Pursu- ant to section 7(b) of House Resolution 891, the House stands adjourned until  9

a.m. on Thursday, March 19, 2020. Thereupon  (at  8  o’clock  and  12 min-

utes p.m.), under its previous order, the House adjourned  until  Thursday,  March 19, 2020, at 9 a.m.

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PUBLIC  BILLS  AND RESOLUTIONS

Under clause 2 of rule  XII,

Mr. NEAL introduced a resolution (H. Res. 904) directing the Clerk of the House of Rep- resentatives to make corrections in the en- grossment of H.R. 6201; to the Committee on Appropriations, and in addition to the Com- mittee on House Administration, for a period to be subsequently determined by the Speak- er, in each case for consideration of such pro- visions as fall within the jurisdiction of the committee concerned; which was considered and agreed to.

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ADDITIONAL SPONSORS

Under clause 7 of rule XII, sponsors were added to public bills and resolu- tions,  as follows:

H.R. 303: Mr. RYAN.

H.R. 5216: Ms. OCASIO-CORTEZ.

H.R. 5259: Mr. GOODEN.

H.R. 5859: Mr. CARTER of Georgia, Mr. GIANFORTE, and Mr. GRIFFITH.

H.R. 5920: Mr. LEVIN of California.

H.R. 5955: Mr. THOMPSON of Mississippi.

H.R. 5995: Mr. ROUZER, Mr. NEGUSE,  and Ms. BLUNT ROCHESTER.

H.R. 6203: Mrs. DAVIS of California, Mr. THOMPSON of Mississippi, Mr. WALBERG, Ms. STEVENS, Mrs. MCBATH, Mr. SMITH of Wash- ington, Mr. LOWENTHAL, and Mr.  WRIGHT.

H.R. 6215: Ms. MATSUI.