Coronavirus Aid, Relief, and Economic Security Act or the CARES Act
This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses.
DIVISION A--KEEPING WORKERS PAID AND EMPLOYED, HEALTH CARE SYSTEM ENHANCEMENTS, AND ECONOMIC STABILIZATION
This division establishes the Paycheck Protection Program to provide eight weeks of cash flow assistance to small businesses through federally guaranteed loans to employers who maintain their payroll. Such assistance shall be to cover costs such as payroll, paid sick leave, supply chain disruptions, and employee salaries. The division further provides that certain amounts owed on such loans are eligible to be forgiven.
The division also authorizes the Small Business Administration (SBA) to provide advances on SBA emergency disaster loans for small businesses that have applied for such loans due to the COVID-19 pandemic.
Additionally, the division requires the SBA to pay all principal, interest, and fees on certain new and existing SBA loans for a period of six months.
TITLE I--KEEPING AMERICAN WORKERS PAID AND EMPLOYED ACT
This title provides emergency economic relief for small businesses to meet their payroll and expenses and to receive education and assistance throughout the COVID-19 pandemic.
(Sec. 1102) This section authorizes the Small Business Administration (SBA) to guarantee paycheck protection loans during the period beginning on February 15, 2020, and ending on June 30, 2020.
During this period, in addition to a small business, any business, nonprofit organization, veterans organization, or tribal business is eligible to receive a paycheck protection loan if it employs fewer than 500 employees or the applicable SBA size standard for the relevant industry. In addition, individuals who operate as sole proprietors or as independent contractors, as well as certain self-employed individuals, are eligible to receive a paycheck protection loan.
Allowable uses for such loans include (1) payroll costs, (2) continuation of group health care benefits, (3) employee salaries, and (4) rent payments.
(Sec. 1103) This section authorizes the SBA to award grants to resource partners to provide specified education, training, and advising to small business concerns that are negatively impacted as a result of COVID-19.
(Sec. 1104) This section requires the SBA to reimburse any recipient of a grant under the State Trade Expansion Program for financial losses relating to a foreign trade mission or a trade show exhibition that was cancelled solely due to a public health emergency related to COVID-19. Such reimbursement may not exceed the recipient's grant funding.
(Sec. 1105) This section temporarily waives the requirement that participants in the Women's Business Center Program of the SBA obtain matching cash contributions from non-federal sources as a requirement for participation in the program.
(Sec. 1106) This section makes recipients of paycheck protection loans eligible for forgiveness of amounts expended for payroll costs and payments of interest on mortgage obligations, rent, or utilities during the eight-week period such loans are provided.
(Sec. 1107) This section provides specified appropriations for
(Sec. 1108) This section authorizes the Minority Business Development Agency of the Department of Commerce to provide grants to minority business centers and minority chambers of commerce for educating, training, and advising minority business enterprises on such topics as (1) hazards and prevention of transmission and communication of COVID-19 and other communicable diseases; (2) potential effects of COVID-19 on their supply chains, distribution, and sale of products and mitigation of those effects; and (3) management and practice of telework to reduce possible transmission of COVID-19.
(Sec. 1109) This section requires Treasury to establish criteria to enable insured financial institutions that do not participate in SBA lending programs to participate in the paycheck protection program.
(Sec. 1110) This section makes small businesses and certain other entities eligible for an advance of up $10,000 on an SBA disaster loan for which they have applied in response to the COVID-19 pandemic. The SBA shall waive (1) any rules related to the personal guarantee on advances and loans under a certain amount, (2) the requirement that an applicant must be in business for the one-year period prior to the disaster (except that no waiver may be made for a business not in operation on January 31, 2020), and (3) the requirement that an applicant be unable to obtain credit elsewhere.
(Sec. 1111) This section requires the SBA to provide its resources and services in the 10 most commonly spoken languages, other than English, in the United States.
(Sec. 1112) This section requires the SBA to pay the principal, interest, and any associated fees that are owed on certain SBA loans for a six-month period. Such loans must be in a regular servicing status.
(Sec. 1113) This section expands bankruptcy relief by (1) excluding from current monthly income any payments made under federal law relating to the national emergency declared by the President with respect to COVID-19, and (2) allowing the modification of a reorganization plan under Chapter 11 if the debtor is experiencing material financial hardship due to COVID-19.
TITLE II--ASSISTANCE FOR AMERICAN WORKERS, FAMILIES, AND BUSINESSES
Subtitle A--Unemployment Insurance Provisions
Relief for Workers Affected by Coronavirus Act
(Sec. 2102) This section requires the Department of Labor to provide pandemic unemployment assistance for up to 39 weeks to workers who (1) are not eligible for other federal or state unemployment insurance or pandemic emergency unemployment compensation; (2) meet certain conditions related to being unemployed, partially unemployed, or unable to work due to COVID-19; (3) are not able to telework; and (4) are not receiving other paid leave. The provision of such assistance may be extended beyond 39 weeks under specified circumstances. Pandemic unemployment assistance payments are available retroactively for the period beginning January 27, 2020, and ending on or before December 31, 2020.
The section provides appropriations for these purposes.
(Sec. 2103) Labor may issue guidance allowing states to interpret state unemployment compensation laws in a manner that provides maximum flexibility in the reimbursement of employers as it relates to timely payment and assessment of penalties and interest.
This section also provides for the transfer of specified funds to state accounts in the Unemployment Trust Fund for the reimbursement of certain governmental entities and other organizations for amounts paid (in lieu of contributions) into such accounts during the period beginning on March 13, 2020, and ending on December 31, 2020.
(Sec. 2104) This section provides appropriations to fund federal-state agreements under which the amount of an individual's weekly unemployment compensation includes an additional $600 in federal pandemic unemployment compensation. Such payments shall apply to weeks of unemployment beginning after the date of the agreement and ending on or before July 31, 2020.
Such an agreement shall not apply with respect to a state that reduces the maximum duration or average weekly benefit amount of its regular unemployment compensation as in effect on January 1, 2020.
(Sec. 2105) This section provides appropriations to temporarily reimburse states for providing the first week of an individual's regular unemployment compensation without a one-week waiting period.
(Sec. 2106) This section temporarily waives through December 31, 2020, certain merit-staffing requirements with respect to certain temporary hiring actions taken by states to quickly process unemployment claims.
(Sec. 2107) This section provides funding for 13 additional weeks of pandemic emergency unemployment compensation through December 31, 2020, for individuals who have exhausted their rights to regular unemployment compensation and meet other specified requirements.
(Sec. 2108) This section provides appropriations to temporarily reimburse states for making short-time compensation (STC) payments under existing or new STC programs for weeks of unemployment ending on or before December 31, 2020. (STC, also known as work sharing, is a program that provides prorated unemployment compensation to workers whose hours have been reduced in lieu of a layoff.)
(Sec. 2109) This section provides appropriations to support STC payments by states that do not have STC programs under state law.
(Sec. 2110) This section requires Labor to award grants for states to (1) implement, or improve administration of, STC programs; or (2) promote, and enroll employers in, STC programs. The section provides appropriations for this purpose. Labor may not award a grant with respect to an application submitted after December 31, 2023.
(Sec. 2111) This section requires Labor to
(Sec. 2112) This section provides appropriations to temporarily reimburse states that waive the seven-day waiting period for benefits under the Railroad Unemployment Insurance Act (RUIA).
(Sec. 2113) This section provides appropriations to fund an additional RUIA benefit of $1,200 to qualified employees for RUIA benefits-registration periods beginning on or after April 1, 2020, and no later than July 31, 2020. This payment is available notwithstanding other RUIA benefits received during such registration period or limits on overall benefits.
(Sec. 2114) This section reauthorizes the temporary increase of extended RUIA benefits to employees who received regular RUIA benefits during the period beginning July 1, 2019, and ending June 30, 2020. However, no such extended benefit period may begin after December 31, 2020.
(Sec. 2115) This section provides appropriations for Labor to conduct oversight related to the provisions of this subtitle.
(Sec. 2116) Specified procedural requirements related to the collection of information from the public shall not apply to this subtitle.
Subtitle B--Rebates and Other Individual Provisions
This subtitle allows individual taxpayers below a certain income level and their dependent children a one-time refundable tax credit and other tax benefits to compensate for financial losses due to COVID-19 (i.e., coronavirus disease 2019).
(Sec. 2201) This section allows individual taxpayers a refundable income tax credit of $1,200 ($2,400 for married couples filing a joint return). A $500 credit is allowed for each qualifying child of the taxpayer. The credit is eliminated for taxpayers with adjusted gross incomes exceeding $75,000 ($150,000 for joint returns). To be eligible for the credit, taxpayers must include valid identification numbers (e.g., Social Security numbers) on their tax returns.
The Department of the Treasury must conduct a public awareness campaign regarding the availability of the credit.
(Sec. 2202) This section permits penalty-free coronavirus-related distributions from tax-exempt retirement plans up to $100,000 in a taxable year. A coronavirus-related distribution is defined as any distributions from an eligible retirement plan made on or after January 1, 2020, and before December 31, 2020, to an individual who is (1) diagnosed with the virus SARS-CoV-2, (2) whose spouse or dependent is diagnosed with such virus or disease, or (3) who experienced adverse financial consequences from being quarantined, furloughed, or laid off from work due to such virus or disease.
(Sec. 2203) This section allows a temporary waiver of required minimum distributions from retirement plans and accounts in 2020.
(Sec. 2204) This section allows a tax deduction for charitable contributions in 2020 up to $300 for taxpayers who do not itemize their tax deductions.
(Sec. 2205) This section suspends in 2020 the limitation on cash contributions for purposes of the charitable contribution tax deduction.
(Sec. 2206) This section allows an exclusion from employee income, for income tax purposes, of employer payments of student loans made before January 1, 2021.
Subtitle C--Business Provisions
This subtitle allows certain employers tax credits and other tax benefits to compensate them for losses due to COVID-19.
(Sec. 2301) This section allows employers a payroll tax credit for 50% of the wages paid to employees, up to $10,000 per employee, during any period in which such employers were required to close due to COVID-19 (i.e., coronavirus disease 2019).
Transfers from the general fund of the Treasury to specified Social Security trust funds are authorized to cover any loss in revenue due to the employer retention tax credit.
(Sec. 2302) This section allows employers to delay payment of payroll tax deposits until the end of 2020.
(Sec. 2303) This section modifies rules relating to net operating losses to allow taxpayers to carry back net operating losses in 2018-2020 for up to five years, and to offset 100% of their income with losses in taxable years beginning before 2021.
(Sec. 2304) This section repeals in 2018 and 2019 the $250,000 limitation on the net business losses of individuals other than corporations.
(Sec. 2305) This section modifies the tax credit for the prior year minimum tax liability of corporations to allow immediate refundability of credit amounts.
(Sec. 2306) This section increases for taxable years beginning in 2019 and 2020 the limitation on the deductibility of business interest.
(Sec. 2307) This section classifies qualified improvement property (certain improvements to the interior of nonresidential real property) as 15-year property for depreciation purposes.
(Sec. 2308) This section suspends through 2020 the excise tax for alcohol used in hand sanitizers.
TITLE III--SUPPORTING AMERICA'S HEALTH CARE SYSTEM IN THE FIGHT AGAINST THE CORONAVIRUS
Subtitle A--Health Provisions
Coronavirus Aid, Relief, and Economic Security Act
PART I--ADDRESSING SUPPLY SHORTAGES
Subpart A--Medical Product Supplies
(Sec. 3101) The Department of Health and Human Services (HHS) must enter into an agreement with the National Academy of Sciences, Engineering, and Medicine to report on the security of the U.S. medical product supply chain.
(Sec. 3102) The strategic national stockpile must include personal protective equipment and supplies required for the administration of drugs, vaccines, biological products, medical devices, and diagnostic tests.
(Sec. 3103) This section revises targeted liability protections with respect to certain claims arising from the use of a respiratory protective device (i.e., mask) approved by the National Institute for Occupational Safety and Health. Such protections shall apply if HHS declares such a device to be a priority for use during a declared public health emergency.
Subpart B--Mitigating Emergency Drug Shortages
(Sec. 3111) If notified by a manufacturer of a likely disruption in the supply of a medicine, the Food and Drug Administration (FDA) must, as appropriate (1) prioritize and expedite an application review to help mitigate or prevent a drug shortage, or (2) prioritize and expedite an inspection or reinspection of an establishment that could help mitigate or prevent a drug shortage.
(Sec. 3112) This section expands reporting requirements for manufacturers with respect to drug shortages and requires such manufacturers to develop risk-management plans.
The FDA must periodically transmit a report of shortage drugs to the Centers for Medicare & Medicaid Services. If an FDA inspection reveals that a drug or product under shortage or interruption may have become contaminated, a report must be sent to relevant FDA personnel with drug-shortage expertise.
Subpart C--Preventing Medical Device Shortages
(Sec. 3121) The manufacturer of a device critical to public health during a public health emergency shall notify the FDA of an interruption or permanent discontinuance. If the FDA finds the existence of a shortage or likely shortage, it must prioritize and expedite (1) a device application review that could mitigate or prevent a shortage, or (2) an inspection or reinspection of an establishment that could mitigate or prevent a shortage.
PART II--ACCESS TO HEALTH CARE FOR COVID-19 PATIENTS
Subpart A--Coverage of Testing and Preventive Services
(Sec. 3201) This section expands the scope of available diagnostic testing for COVID-19 (i.e., coronavirus disease 2019) that private health insurance plans must cover. Specifically, it requires coverage of tests that have not been approved by the FDA if
(Sec. 3202) This section specifies the process for private health insurance plan issuers to reimburse providers of COVID-19 diagnostic tests. Specifically, a reimbursement rate negotiated for such test prior to the public health emergency declared on January 31, 2020, continues to apply for the duration of the emergency. If a reimbursement rate was not negotiated prior to the emergency declaration, an issuer may either negotiate such rate or pay the provider's cash price.
Additionally, test providers must publish the cash price of tests on their websites; HHS may assess a civil penalty for violations of this requirement.
(Sec. 3203) This section shortens the time frame under which private health-insurance plans must cover certain new preventative services related to COVID-19. Under current law, health plans have one year to cover services recommended by the United States Preventive Services Task Force or the Advisory Committee on Immunization Practices. Under this section, health plans must cover such services to prevent or diagnose COVID-19 within 15 days.
Subpart B--Support for Health Care Providers
(Sec. 3211) This section provides for additional funding to health centers that serve medically underserved populations for evidence-based models that increase access to high-quality primary-care services for purposes of (1) the detection of the coronavirus that causes COVID-19; or (2) the prevention, diagnosis, and treatment of that disease.
(Sec. 3212) This section reauthorizes through FY2025 and otherwise modifies grants for telehealth networks and telehealth resource centers that serve medically underserved populations. Among other changes, the bill (1) provides statutory authority for including substance-use disorder providers in the list of entities that may participate in telehealth networks, and (2) specifies a preference for applicants with a record of success in expanding telehealth in rural areas for telehealth resource services grants.
(Sec. 3213) This section reauthorizes through FY2025 and otherwise modifies grant programs for rural health services outreach, rural health network development, and small health care provider quality improvement. Among other changes, the bill expands eligibility for certain grants to include entities that are not nonprofits.
(Sec. 3214) This section allows for the deployment of the Ready Reserve Corps of the U.S. Public Health Service Commissioned Corps (Commissioned Corps) to serve in public health emergencies. Certain provisions related to compensation and leave without authority that apply to the Armed Forces shall also apply to officers of the Commissioned Corps or their beneficiaries.
(Sec. 3215) This section extends liability protection for harm caused by acts or omissions by volunteer health care professionals in the course of providing certain health care services relating to COVID-19 during the public health emergency, in accordance with specified limitations.
(Sec. 3216) This section authorizes the reassignment of members of the National Health Service Corps to provide health care services at alternative sites in response to the public health emergency, subject to the voluntary agreement of the corps members and other specified restrictions.
Subpart C--Miscellaneous Provisions
(Sec. 3221) This section more closely aligns the federal privacy standards applicable to substance-use disorder patient records with the relevant privacy and de-identification standards applicable to other records that contain personal health information for the purposes of (1) treatment, payment, and health care operations by health plans, providers, or clearinghouses; and (2) disclosures to public health authorities. The section requires patients to give affirmative, written consent; once given, that consent applies to future disclosures. Such consent may be revoked by written request.
The section also (1) aligns criminal penalties for certain violations involving substance-use disorder patient records with the penalties that apply to violations involving other types of records containing personal health information; (2) expands the current prohibition against using substance-use disorder patient records in criminal proceedings to include any use in specified federal, state, and local criminal and civil actions; and (3) prohibits certain discrimination based on the release of such patient records with respect to access to treatment, employment, housing, and certain social services and benefits
(Sec. 3222) This section allows a state agency or area agency on aging to transfer funds between congregate and home-delivered nutrition services programs for older adults without prior approval to meet the needs of the state or area served during the public health emergency. The section also (1) expands eligibility for home-delivered meals to include those who are unable to obtain nutrition because they are practicing social distancing, and (2) permits the Administration on Aging to waive certain nutrition requirements for meals provided through the nutrition services for older adults during the emergency.
(Sec. 3223) This section permits the Department of Labor, in response to the effects of the public health emergency, to increase the length of time individuals may participate in, and the amount available to pay authorized administrative costs for, Community Service Employment Program projects for older adults.
(Sec. 3224) This section directs HHS to issue guidance within 180 days on the sharing of protected health information during specified emergency declarations with respect to COVID-19.
(Sec. 3225) This section reauthorizes through FY2025 and otherwise makes changes to the Healthy Start for Infants initiative, which focuses on reducing infant mortality and improving perinatal outcomes. Among other changes, the bill requires HHS to consider additional factors, such as data collection and evaluation methods, when awarding grants. In addition, the Government Accountability Office (GAO) must conduct an independent evaluation of the program.
(Sec. 3226) HHS must carry out a national public awareness campaign in consultation with relevant federal agencies and other stakeholders on blood donations and the need for donations for the blood supply during the public health emergency.
PART III--INNOVATION
(Sec. 3301) This section eliminates the requirement for a specified written determination for the use of other transaction authority (OTA) for projects expected to cost in excess of $100 million during certain public health emergencies. (OTA allows the Biomedical Research and Development Authority to enter into certain other transactions that are generally exempt from the federal procurement laws and regulations that apply to contracts, grants and cooperative agreements.) Such transactions shall not be terminated solely due to the expiration of such a public health emergency.
(Sec. 3302) The FDA must expedite the review of a new animal drug if preliminary clinical evidence indicates that the drug, alone or in combination, may prevent or treat a serious zoonotic disease (i.e., a disease that can be spread from animals to humans).
PART IV--HEALTH CARE WORKFORCE
(Sec. 3401) This section reauthorizes through FY2025 and otherwise makes changes to specified education and training programs concerning the health professions workforce, including (1) centers related to workforce analysis and health professions education, and (2) certain loan-repayment and other educational assistance programs for specified health professionals.
(Sec. 3402) HHS must develop a plan with respect to health care workforce development programs in consultation with specified stakeholders. Among other topics, the plan must include performance measures and identify gaps between the outcomes of such workforce programs and certain workforce projection reports.
(Sec. 3403) This section reauthorizes through FY2025 and otherwise modifies education and training programs related to the geriatric workforce. Among other changes, the section (1) provides specific statutory authority for the Geriatrics Workforce Enhancement Program, which provides grants to health professions schools and other approved programs in order to improve health care for older adults and maximize patient and family engagement; and (2) revises application, reporting, and other requirements for the Geriatric Academic Career Awards, which promote career development for certain academic geriatricians or other geriatric health professionals in academic settings.
(Sec. 3404) This section reauthorizes through FY2025 and otherwise modifies nursing workforce education and training programs. Among other changes, the section expands eligibility for certain grants to nurse-managed clinics and clinical nurse specialist programs. In addition, the GAO must evaluate nurse loan-repayment programs and report recommendations on how to improve such programs.
Subtitle B--Education Provisions
COVID-19 Pandemic Education Relief Act of 2020
(Sec. 3503) The Department of Education (ED) must waive the requirement, for award years 2019-2020 and 2020-2021, that institutions of higher education (IHEs) provide matching funds under the Federal Work-Study and Federal Supplemental Educational Opportunity Grant programs.
During a qualifying emergency, IHEs may transfer their unexpended allotments from the Federal Work-Study program to their allotments for the Federal Supplemental Educational Opportunity Grant program.
(Sec. 3504) IHEs may reserve Federal Supplemental Educational Opportunity Grant funds to award emergency financial-aid grants to undergraduate or graduate students for unexpected expenses and unmet financial needs caused by a qualifying emergency.
(Sec. 3505) IHEs may continue to make Federal Work-Study payments to affected work-study students for the period of time, not to exceed one academic year, in which the affected students were unable to work because of a qualifying emergency.
(Sec. 3506) This section excludes from a student's period of enrollment, for purposes of usage limits applicable to Federal Direct Loans, any semester or equivalent that the student does not complete because of a qualifying emergency.
(Sec. 3507) This section excludes from a student's Pell Grant duration limit any semester or equivalent that the student does not complete because of a qualifying emergency.
(Sec. 3508) If a student withdraws from an IHE due to a qualifying emergency, ED must
An IHE may provide a student with an approved leave of absence that does not require the student to return at the same point in the academic program if the student returns within the same semester.
(Sec. 3509) IHEs may exclude attempted credits that were not completed as a result of a qualifying emergency from the qualitative component of the satisfactory academic progress calculation without requiring an appeal by the student.
(Sec. 3510) This section authorizes ED to permit foreign IHEs to offer distance education during an emergency.
ED may allow foreign IHEs, for financial-aid purposes, to enter into certain written arrangements with IHEs located in the United States.
(Sec. 3511) ED may waive certain statutory or regulatory requirements for state educational agencies, local educational agencies, and Indian tribes.
ED may not waive any statutory or regulatory requirements under applicable civil rights laws.
(Sec. 3512) ED may grant a deferment to a historically black college or university (HBCU) that has received a loan for capital financing. This section provides funds for ED to make principal and interest payments during the deferment period. At the closing of such a loan, the HBCU must repay ED for the payments of principal and interest made by ED during the deferment.
(Sec. 3513) This section requires ED to suspend all payments due on Federal Direct Loans and Federal Family Education Loans held by ED through September 30, 2020. Interest shall not accrue on such loans.
Additionally, ED must
(Sec. 3514) The Corporation for National and Community Service must allow an individual who is performing limited service due to COVID-19, or whose position was suspended or placed on hold due to COVID-19, to accrue other service hours that will count toward the number of hours needed for the individual's education award.
(Sec. 3515) Local workforce boards may use a specified portion of certain federal funds for administrative costs related to carrying out local workforce investment activities in response to a qualifying emergency.
States may use specified workforce-related grant funds for statewide rapid response activities to respond to a qualifying emergency.
(Sec. 3517) ED may waive certain requirements for IHEs receiving certain institutional aid, including Pell Grants, TRIO program funds, and HBCU funds.
(Sec. 3518) ED may modify allowable uses of funds for institutional grant programs, including TRIO and Gaining Early Awareness and Readiness for Undergraduate Programs.
IHEs may request waivers from ED for financial matching requirements for competitive grants.
(Sec. 3519) ED may modify categories of extenuating circumstances for recipients of Teacher Education Assistance for College and Higher Education grants who are unable to fulfill their service obligations.
Teaching service that is interrupted as a result of a qualifying emergency shall be considered full-time service for purposes of eligibility for specified grants.
Subtitle C--Labor Provisions
(Sec. 3601) Current law specifies that paid family and medical leave with respect to the COVID-19 public health emergency shall not exceed $200 per day or $10,000 in the aggregate. This section instead specifies that an employer shall not be required to pay more than those amounts per employee.
(Sec. 3602) This section establishes limits on the daily and aggregate amounts of emergency paid sick leave that employers must pay to employees who are unable to work due to the effects of COVID-19. Specifically, an employer is not required to pay more than (1) $511 per day and $5,110 in the aggregate for an employee who is subject to quarantine or self-isolation, or (2) $200 per day and $2,000 in the aggregate for an employee who is taking leave to care for the employee's child due to a school closing or lack of child care or for another individual who is subject to quarantine or self-isolation.
(Sec. 3603) This section specifies that certain accessibility requirements with respect to state applications for unemployment compensation apply only to the extent practicable.
(Sec. 3604) This section permits the Office of Management and Budget to exclude for good cause certain federal executive branch employees from eligibility for public-health emergency leave and emergency paid sick leave.
(Sec. 3605) This section expands the availability of public-health emergency leave to specified employees who (1) were laid off not earlier than March 1, 2020, (2) had worked for the employer for a specified period prior to that, and (3) were subsequently rehired by the same employer.
(Sec. 3606) This section permits advance payment of the payroll tax credit for qualified employer-paid sick leave and family leave.
(Sec. 3607) This section permits the Department of Labor to delay certain deadlines related to pensions and other employee benefit plans that are affected by a federal public-health emergency.
(Sec. 3608) This section delays until January 1, 2021, the due date for required minimum contributions by employers to single-employer pension plans.
(Sec. 3609) This section expands the application of rules for cooperative small-employer charity pension plans to include certain nonprofit medical-research organizations that have the primary purpose of delivering services to mothers and children. (These rules exempt specified employers from certain minimum funding requirements for employee pension plans.)
(Sec. 3610) This section permits federal agencies to reimburse contractors for certain leave paid to employees or subcontractors due to facility closures or other restrictions as result of the public-health emergency declared on January 31, 2020.
TITLE III--SUPPORTING AMERICA'S HEALTH CARE SYSTEM IN THE FIGHT AGAINST THE CORONAVIRUS
Subtitle D--Finance Committee
(Sec. 3701) This section allows individuals who have high deductible health plans (HDHPs) for purposes of health savings accounts (HSAs) to also have supplemental coverage for telehealth services. Additionally, a health plan may not fail to qualify as an HDHP solely because the plan does not have a deductible for telehealth services.
The section's changes apply to plan years beginning on or before December 31, 2021.
(Sec. 3702) This section includes menstrual products as qualifying purchases under HSAs, Archer Medical Savings Accounts (MSAs), health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs).
The section also repeals current restrictions that require drugs to be purchased with a prescription in order to qualify under HSAs, Archer MSAs, FSAs, and HRAs.
The section's changes apply to purchases made after December 31, 2019.
(Sec. 3703) During the public health emergency declared on January 31, 2020, relating to COVID-19 (i.e., coronavirus disease 2019), the Centers for Medicare & Medicaid Services (CMS) may waive any requirements relating to coverage of telehealth services under Medicare (rather than only certain requirements).
(Sec. 3704) This section requires payment under Medicare for telehealth services furnished by federally qualified health centers and rural health clinics during the public health emergency, regardless of whether the facility and the beneficiary are at the same location. The CMS must establish a payment system for such services.
(Sec. 3705) During the public health emergency, the CMS may waive the requirement that end-stage renal disease patients on home dialysis receive periodic face-to-face clinical assessments in order to receive clinical assessments via telehealth under Medicare.
(Sec. 3706) Additionally, during the public health emergency, for purposes of hospice care recertification under Medicare, physicians and nurse practitioners may fulfill the requirement of a face-to-face encounter with the hospice patient via telehealth.
(Sec. 3707) This section directs the CMS to consider ways (e.g., outreach) to encourage the use of telecommunications systems for home health services under Medicare.
(Sec. 3708) This section allows Medicare payment for home health services ordered by a nurse practitioner, a clinical nurse specialist, or a physician assistant. Currently, coverage is provided only for services ordered by a physician.
(Sec. 3709) This section temporarily exempts Medicare from budget sequestration orders.
(Sec. 3710) This section increases payment under the Medicare prospective payment system, during the public health emergency, for inpatient hospital discharges of individuals diagnosed with COVID-19.
(Sec. 3711) The CMS must waive, during the public health emergency, Medicare requirements relating to (1) therapy for patients of inpatient rehabilitation facilities, and (2) site-neutral payment rates for inpatient hospital services at long-term care hospitals.
(Sec. 3712) The CMS must also apply specified payment adjustments for durable medical equipment under Medicare for the duration of the public health emergency.
(Sec. 3713) This section requires Medicare and Medicare Advantage (MA) to cover vaccines for COVID-19 without cost-sharing.
(Sec. 3714) Prescription drug plans under Medicare and MA must, during the public health emergency, allow enrollees to obtain the entire prescribed supply of a covered drug in a single fill or refill, up to a 90-day supply.
(Sec. 3715) This section allows state Medicaid programs to cover certain home- and community-based services, self-directed personal assistance services, and home- and community-based attendant services that are provided in acute care hospitals. The section specifies, among other criteria, that such services may not be duplicative of, or serve as a substitute for, necessary or obligatory hospital services.
(Sec. 3718) This section exempts through 2021 private-sector laboratories from certain reporting requirements that are used to determine payment rates for clinical diagnostic laboratory tests under Medicare, and exempts such laboratories from related payment reductions for 2021.
(Sec. 3719) This section expands, during the public health emergency, the Medicare Accelerated and Advance Payment Program to allow inpatient acute care hospitals, children's hospitals, certain cancer hospitals, and critical access hospitals to receive accelerated payments for up to a six-month period.
(Sec. 3720) This section delays certain premium requirements that states must meet in order to receive the temporarily increased Federal Medical Assistance Percentage (FMAP) that is applicable during the public health emergency.
Subtitle E--Health and Human Services Extenders
PART I--MEDICARE PROVISIONS
(Sec. 3802) This section extends funding for certain Medicare quality-measurement activities.
(Sec. 3803) This section extends funding for state health-insurance programs, area agencies on aging, aging and disability resource centers, and technical assistance related to outreach and enrollment.
PART II--MEDICAID PROVISIONS
(Sec. 3811) This section extends the Money Follows the Person Rebalancing Demonstration Program. (Under this program, the CMS may award grants to state Medicaid programs to assist states in increasing the use of home and community care for long-term care and decreasing the use of institutional care.)
(Sec. 3812) This section extends the applicability of Medicaid eligibility criteria that protect against spousal impoverishment for recipients of home- and community-based services.
(Sec. 3813) This section delays certain reductions to Medicaid disproportionate-share hospital allotments.
(Sec. 3814) This section extends and expands the Medicaid demonstration program for certified community behavioral health clinics.
PART III--HUMAN SERVICES AND OTHER HEALTH PROGRAMS
(Sec. 3821) This section extends funding for sexual-risk-avoidance education.
(Sec. 3822) This section extends funding for personal-responsibility education.
(Sec. 3823) This section extends demonstration projects addressing health-professions workforce needs.
(Sec. 3824) This section extends Temporary Assistance for Needy Families (TANF) program grants to states and related assistance grants to U.S. territories.
PART IV--PUBLIC HEALTH PROVISIONS
(Sec. 3831) This section extends (1) the Community Health Center Fund, which provides enhanced funding for community health centers and the National Health Service Corps; and (2) payments to teaching health centers that operate graduate medical education programs.
(Sec. 3832) This section extends the Special Diabetes Program, which is administered by the National Institutes of Health, and the Special Diabetes Program for Indians, which is administered by the Indian Health Service.
PART V--MISCELLANEOUS PROVISIONS
(Sec. 3841) This section specifies requirements for the budgetary treatment of certain expenditures made under provisions of laws that are amended in this title.
Subtitle F--Over-The-Counter Drugs
PART I--OTC DRUG REVIEW
This subtitle makes significant changes to the regulation by the Food and Drug Administration (FDA) of nonprescription (i.e., over-the-counter or OTC) drugs, which typically includes products found in the drugstore aisle, such as antacids, pain relievers, and cough and cold medicines.
(Sec. 3851) This part establishes a new approval process for OTC medications. Specifically, it creates an FDA administrative order process for the evaluation of OTC products, replacing the present notice and comment rulemaking approach. Under the new process, the FDA may issue an administrative order determining a specific OTC drug, class of drugs, or combination is generally regarded as safe and effective and not subject to the new drug application process. The FDA may also use the administrative order process to (1) determine a drug, class of drugs, or combination pose an imminent hazard to the public health; or (2) require labeling changes to mitigate a significant or unreasonable risk of a serious adverse event associated with use of the drug.
The bill provides for market exclusivity under certain circumstances. For drugs determined to be generally regarded as safe and effective pursuant to an administrative order requested by a sponsor (rather than initiated by the FDA), the requestor is granted 18 months of market exclusivity. This market exclusivity applies to an OTC drug with a new active ingredient or where the requestor conducted new human studies to get approval. The Government Accountability Office must review the impact of granting market exclusivity to such OTC sponsors, including the impact on innovation.
(Sec. 3852) OTC drugs that do not comply with the requirements in this part are deemed misbranded (i.e., improperly labeled).
(Sec. 3853) The new requirements do not apply to any OTC product that was marketed in the United States before May 11, 1972.
(Sec. 3854) This section allows a sponsor of a nonprescription sunscreen active ingredient or a combination of such ingredients that was subject to a proposed sunscreen order to transition to the administrative order process. Market exclusivity provisions also apply to new sunscreen active ingredients.
(Sec. 3855) The FDA must report on its progress updating the monograph for cough and cold medicines with respect to children under the age of six.
(Sec. 3856) The section makes technical corrections related to the new OTC requirements.
PART II--USER FEES
(Sec. 3862) This part establishes a user fee program for OTC drugs under which the FDA must assess user fees on persons who own an OTC facility or who request an administrative order for an OTC drug.
TITLE IV--ECONOMIC STABILIZATION AND ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED STATES ECONOMY
Subtitle A--Coronavirus Economic Stabilization Act of 2020
Coronavirus Economic Stabilization Act of 2020
(Sec. 4003) This section authorizes the Department of the Treasury to make loans, loan guarantees, and other investments in support of eligible businesses, states, and municipalities. Such funds shall be made available for (1) passenger air carriers, ticket agents, and aircraft repair stations; (2) cargo air carriers; (3) businesses critical to maintaining national security; and (4) programs or facilities established by the Federal Reserve Board for the purpose of providing liquidity to the financial system that supports lending to eligible businesses, states, or municipalities.
Treasury may not issue a loan to, or a loan guarantee for, an eligible business unless Treasury receives a warrant or equity interest in the eligible business or a senior debt instrument issued by the business. A loan or guarantee recipient is prohibited from paying dividends or repurchasing stock while the loan or guarantee is outstanding or for 12 months following repayment. Furthermore, a recipient may not reduce its employment levels by more than 10% from its levels as of March 24, 2020.
The section directs Treasury to endeavor to establish a program to provide low-interest loans for mid-sized businesses (businesses with between 500 and 10,000 employees). Treasury may not require repayment of such loans for at least six months.
Treasury may designate financial institutions as financial agents of the United States and require them to perform all reasonable duties necessary to respond to the COVID-19 (i.e., coronavirus disease 2019) outbreak.
Any loan made or guaranteed by Treasury pursuant to this subtitle shall be treated as indebtedness for tax purposes.
(Sec. 4004) This section limits the maximum allowable compensation of an officer or employee of a business that receives a loan or a loan guarantee from Treasury under this subtitle.
(Sec. 4005) The Department of Transportation (DOT) may temporarily require an air carrier receiving such a loan or loan guarantee to maintain scheduled air transportation service deemed necessary to ensure services to any point served by that carrier prior to March 1, 2020.
(Sec. 4006) This section requires Treasury to coordinate with DOT in implementing this subtitle with respect to air carriers.
(Sec. 4007) This section suspends the imposition of certain aviation excise taxes until January 1, 2021.
(Sec. 4008) The Federal Deposit Insurance Corporation may establish a temporary debt guarantee program for solvent insured depository institutions and solvent depository institution holding companies.
The National Credit Union Administration may temporarily increase the share insurance coverage on any non-interest-bearing transaction account in any federally insured credit union.
(Sec. 4009) The Federal Reserve Board may temporarily conduct meetings without adhering to open meetings requirements. The board must keep a record of all votes and the reasons behind these votes during this period.
(Sec. 4010) The Department of Housing and Urban Development, the Securities and Exchange Commission, and the Commodity Futures Trading Commission may temporarily fill certain appointments without adherence to specified federal hiring preference requirements upon determination that expedited procedures are needed to respond to the COVID-19 outbreak.
(Sec. 4011) The total lending limit applicable to a national banking association is temporarily waived as it applies to providing loans to nonbank financial companies when approved by the Office of the Comptroller of the Currency. Additionally, the office may temporarily exempt any transaction from these lending limits if there is a finding by the office that the exemption is in the public interest.
(Sec. 4012) Leverage-ratio requirements for community banks are temporarily eased.
(Sec. 4013) Financial institutions may temporarily suspend (1) determinations of a loan modification related to the COVID-19 outbreak as being a troubled debt restructuring, and (2) accounting requirements for such loan modifications. Federal banking agencies must defer to a financial institution's determination to suspend these requirements.
(Sec. 4014) Insured depository institutions and bank holding companies may delay their compliance with certain accounting standards applicable to credit losses (i.e., current expected credit losses standards, also known as CECL standards).
(Sec. 4015) This section allows the Department of the Treasury to use the Exchange Stabilization Fund for guaranty programs for the U.S. money-market mutual-fund industry. Any guarantee must (1) be limited to the value of a shareholder's account in a money-market fund as of the close of business the day before the announcement of the guarantee, and (2) terminate no later than December 31, 2020.
The Exchange Stabilization Fund must be reimbursed, upon termination of this authority, to the extent that payments made exceed fees collected.
(Sec. 4016) Certain membership, credit-extension, and borrowing restrictions regarding the National Credit Union Administration Central Liquidity Facility are temporarily waived.
(Sec. 4017) This section temporarily waives requirements related to the President's authority to provide economic incentives for domestic industries that expand production of essential materials and goods needed for the national defense. Specifically, balance requirements for the Defense Production Act Fund, outstanding loan limits for private business enterprises, and congressional notification and approval requirements related to the cost of resource-shortfall requests are waived for a specified period of time.
(Sec. 4018) This section establishes the Office of the Special Inspector General for Pandemic Recovery within Treasury. Among other things, the office must
The office must report quarterly on such information, as well as provide a detailed statement of all loans, loan guarantees, other transactions, obligations, expenditures, and revenues associated with any program established by Treasury related to the COVID-19 outbreak.
The office is abolished five years after enactment.
Treasury must take action to address problems identified by a report or investigation of the office, or certify to Congress that Treasury determines no action is necessary.
(Sec. 4019) Certain entities are prohibited from receiving loans, loan guarantees, and other investments as provided by this subtitle. Specifically, an entity is not eligible for these programs if a controlling interest in the entity is held by
For determining eligibility, the interests of two or more related individuals in an entity are aggregated.
Any entity seeking to receive loans, loan guarantees, and other investments as provided by this subtitle must certify to the Federal Reserve Board that it is not in violation of these conflict-of-interest restrictions.
(Sec. 4020) This section establishes the Congressional Oversight Commission. The commission must conduct oversight of the implementation of this subtitle by Treasury and the Federal Reserve Board, including efforts by Treasury and the board to provide economic stability in response to the COVID-19 outbreak. The commission must report to Congress monthly and must generally review the implementation of this subtitle by the federal government.
The commission may hold hearings, take testimony, and receive evidence in the course of carrying out its duties.
(Sec. 4021) If a furnisher of credit information provides an accommodation to a consumer affected by the COVID-19 outbreak, and the consumer complies with the terms of the accommodation, the creditor generally must report the account as current.
(Sec. 4022) Borrowers who have federally backed mortgages and are experiencing financial hardship during the COVID-19 outbreak may request a forbearance on their mortgage payments. This forbearance is for up to 180 days and may be extended for an additional time period of up to 180 days. No additional fees, penalties, or interest beyond those applicable if the borrower made all payments on time may be applied to a mortgage in forbearance.
A servicer of a federally backed mortgage may not initiate a foreclosure for 60 days beginning on March 18, 2020, unless the property is abandoned or vacant. Such a servicer is further prohibited from executing a foreclosure-related eviction or sale during this period.
(Sec. 4023) Multifamily-property loan borrowers who have federally backed mortgages and are experiencing financial hardship during the COVID-19 outbreak may request a forbearance on their mortgage payments. This forbearance is for 30 days and may be extended for an additional 60 days.
Multifamily-property loan borrowers receiving a forbearance may not evict tenants or charge late fees for the duration of their forbearance.
(Sec. 4024) Tenants in specified federally backed housing (e.g., federally subsidized housing, rural voucher-program housing, and housing financed through federally backed mortgages) may not be evicted for 120 days beginning on the date of enactment of this subtitle. A lessor that serves an eviction notice after this time period must provide the tenant with 30 days to vacate.
Furthermore, during the 120-day moratorium, tenants may not be charged late fees, penalties, or other charges for nonpayment of rent.
(Sec. 4025) A loan or loan guarantee provided under this subtitle may not be conditioned upon the business's implementation of measures to enter into certain labor negotiations.
(Sec. 4026) Treasury and the Federal Reserve Board must report on transactions and programs implemented under this subtitle.
The Government Accountability Office must report annually on the loans, loan guarantees, and other investments provided under this subtitle.
(Sec. 4027) This section makes appropriations for the Exchange Stabilization Fund to support loans, loan guarantees, and other investments under this subtitle.
Subtitle B--Air Carrier Worker Support
(Sec. 4112) Treasury must provide financial assistance to passenger air carriers, cargo air carriers, and contractors of passenger air carriers for the continuation of payment of employee wages, salaries, and benefits.
The maximum amounts of financial assistance that may be provided by Treasury for this purpose are $25 billion for passenger air carriers, $4 billion for cargo air carriers, and $3 billion for contractors.
(Sec. 4113) This section provides specific deadlines and procedures under which Treasury must provide financial assistance to air carriers and contractors.
Among other requirements, the section specifies that Treasury must provide financial assistance to an air carrier or contractor in an amount equal to the salaries and benefits paid to employees by the carrier or contractor during the period from April 1, 2019, through September 30, 2019.
Treasury must also publish streamlined and expedited procedures for air carriers and contractors to submit requests for financial assistance under this subtitle.
(Sec. 4114) To be eligible for financial assistance, an air carrier or contractor must (1) agree not to reduce pay and benefits or conduct involuntary furloughs until September 30, 2020; and (2) agree, through September 30, 2021, not to repurchase stock, pay dividends, or make other capital distributions.
Treasury may require carriers that receive assistance to maintain service to points served before March 1, 2020. Such authority terminates on March 1, 2022.
(Sec. 4115) Assistance provided under this subtitle may not be conditioned upon the implementation by an air carrier or contractor of measures to enter into certain labor negotiations.
(Sec. 4116) This section limits the maximum allowable compensation of an officer or employee of an air carrier or contractor that receives assistance under this subtitle.
(Sec. 4117) Treasury may receive warrants, options, preferred stock, debt securities, notes, or other financial instruments issued by recipients of financial assistance under this subtitle that provide appropriate compensation to the federal government for the provision of the financial assistance.
(Sec. 4118) This section sets forth reporting requirements for Treasury regarding the financial assistance provided to air carriers and contractors under this subtitle.
(Sec. 4119) Treasury must coordinate with DOT in implementing this subtitle.
(Sec. 4120) This section makes appropriations for the purpose of carrying out this subtitle.
TITLE V--CORONAVIRUS RELIEF FUNDS
(Sec. 5001) This section makes appropriations for the Coronavirus Relief Fund to make payments to states, territories, tribes, and certain local governments with populations of at least 500,000 for necessary expenditures with respect to the COVID-19 outbreak. Expenditures must be incurred between March 1 and December 30, 2020, and must be unaccounted for in the budget of the recipient jurisdiction.
Each state must receive a minimum allocation of $1.25 billion from the fund, with additional allocation amounts determined by a population-based funding formula. The section also reserves specified amounts from the fund for the District of Columbia, territories, and tribes. The Inspector General of the Department of the Treasury must provide oversight of the disbursement and use of these funds.
TITLE VI--MISCELLANEOUS PROVISIONS
(Sec. 6001) This section authorizes the U.S. Postal Service (USPS) to borrow up to $10 billion for operating expenses if, due to the COVID-19 outbreak, it will not be able to fund operating expenses without borrowing money. Such funds may not be used to pay any outstanding debt of the USPS.
During the COVID-19 outbreak, the USPS (1) shall prioritize delivery of postal products for medical purposes, and (2) may establish temporary delivery points to protect USPS employees and individuals receiving deliveries.
(Sec. 6002) The amounts provided under this division are designated as an emergency requirement pursuant to the Statutory Pay-As-You-Go Act of 2010 (PAYGO) and the Senate PAYGO rule.
DIVISION B--EMERGENCY APPROPRIATIONS FOR CORONAVIRUS HEALTH RESPONSE AND AGENCY OPERATIONS
Emergency Appropriations for Coronavirus Health Response and Agency Operations
This division provides FY2020 supplemental appropriations for federal agencies to respond to the COVID-19 (i.e., coronavirus disease 2019) outbreak. The supplemental appropriations are designated as emergency spending, which is exempt from discretionary spending limits.
TITLE I
This title provides FY2020 appropriations to the (1) Department of Agriculture (USDA), and (2) the Food and Drug Administration (FDA).
The title provides appropriations to USDA for agricultural programs, including
The title also provides appropriations to USDA for
The title provides appropriations for several domestic food programs administered by the Food and Nutrition Service, including
Within the Department of Health and Human Services, the title provides appropriations to the FDA for Salaries and Expenses.
(Sec. 11001) This section limits the amount of funding provided by this title for the USDA Rural Development mission area that may be used for administrative costs to carry out loan, loan guarantee, and grant activities funded in this title to prevent, prepare for, and respond to the coronavirus outbreak.
The section also specifies that the funds may only be used to prevent, prepare for, and respond to the coronavirus outbreak.
(Sec. 11002) This section provides appropriations to the Commodity Credit Corporation (CCC) to reimburse the CCC for past spending.
(Sec. 11003) This section allows USDA to extend the term of a Marketing Assistance Loan from 9 months to 12 months through FY2020.
(Sec. 11004) This section provides additional appropriations for broadband grants and specifies requirements for the grants. At least 90% of the households served by a project receiving a grant must be in a rural area without sufficient access to broadband.
TITLE II
This title provides FY2020 appropriations to the Department of Commerce, the Department of Justice (DOJ), science agencies, and several related agencies.
Within the Department of Commerce, the title provides appropriations for
The title provides appropriations to DOJ for