Asterisks indicate omitted text.
]Suspend the Rules and Pass the Bill, H.R. 6201, with an Amendment
(The amendment strikes all after the enacting clause and inserts a new text)
116TH CONGRESS
2D SESSION
H.R. 6201
Making emergency supplemental appropriations for the fiscal year
ending September 30, 2020, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 11, 2020
Mrs. LOWEY (for herself, Mr. SCOTT of Virginia, Mr. NEAL, Mr. BISHOP of Georgia,
Ms. DELAURO, Mr. PALLONE, and Mr. PETERSON) introduced the following bill;
which was referred to the Committee on Appropriations, and in addition
to the Committees on the Budget, and Ways and Means, for a period
to be subsequently determined by the Speaker, in each case for consideration
of such provisions as fall within the jurisdiction of the committee concerned
A BILL
Making emergency supplemental appropriations for the fiscal year ending September 30, 2020, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the "Families First Coronavirus Response Act".
SEC. 2. TABLE OF CONTENTS.
The table of contents is as follows:
DIVISION A — SECOND CORONAVIRUS PREPAREDNESS
AND RESPONSE SUPPLEMENTAL APPROPRIATIONS ACT, 2020
DIVISION B — NUTRITION WAIVERS
DIVISION C — EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
DIVISION D — EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION AND ACCESS ACT OF 2020
DIVISION E — EMERGENCY PAID SICK LEAVE ACT
DIVISION F — HEALTH PROVISIONS
DIVISION G — TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE
DIVISION H — BUDGETARY EFFECTS
* * *
DIVISION G — TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE
SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE.
(a) IN GENERAL. — In the case of an employer, there shall be allowed as a credit against the tax imposed by section 3111(a) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of the qualified sick leave wages paid by such employer with respect to such calendar quarter.
(b) LIMITATIONS AND REFUNDABILITY. —
(1) WAGES TAKEN INTO ACCOUNT. — The amount of qualified sick leave wages taken into account under subsection (a) with respect to any individual shall not exceed $200 ($511 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) for any day (or portion thereof) for which the individual is paid qualified sick leave wages.
(2) OVERALL LIMITATION ON NUMBER OF DAYS TAKEN INTO ACCOUNT. — The aggregate number of days taken into account under paragraph (1) for any calendar quarter shall not exceed the excess (if any) of —
(A) 10, over
(B) the aggregate number of days so taken into account for all preceding calendar quarters.
(3) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES. — The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(a) of such Code for such calendar quarter (reduced by any credits allowed under subsections (e) and (f) of section 3111 of such Code for such quarter) on the wages paid with respect to the employment of all employees of the employer.
(4) REFUNDABILITY OF EXCESS CREDIT. —
(A) IN GENERAL. — If the amount of the credit under subsection (a) exceeds the limitation of paragraph (3) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such Code.
(B) TREATMENT OF PAYMENTS. — For purposes of section 1324 of title 31, United States Code, any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(c) QUALIFIED SICK LEAVE WAGES. — For purposes of this section, the term "qualified sick leave wages" means wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act.
(d) SPECIAL RULES. —
(1) DENIAL OF DOUBLE BENEFIT. — For purposes of chapter 1 of such Code, the gross income of the employer, for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section, shall be increased by the amount of such credit. No credit shall be allowed under this section with respect to wages for which a credit is allowed under section 45S of such Code.
(2) ELECTION NOT TO HAVE SECTION APPLY. — This section shall not apply with respect to any employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary of the Treasury (or the Secretary's delegate) may prescribe) not to have this section apply.
(3) CERTAIN TERMS. — Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter.
(4) STATE AND LOCAL GOVERNMENTS. — This credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.
(e) REGULATIONS. — The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including —
(1) regulations or other guidance to prevent the avoidance of the purposes of the limitations and aggregation rules under this section through the use of successor companies or other means,
(2) regulations or other guidance to minimize compliance and recordkeeping burdens under this section,
(3) regulations or other guidance providing for waiver of penalties for failure to deposit amounts in anticipation of the allowance of the credit allowed under this section, and
(4) regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection (a).
(f) APPLICATION OF SECTION. — This section shall apply only to wages paid with respect to the period beginning on a date selected by the Secretary of the Treasury (or the Secretary's delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020.
(g) 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) 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 had this section not been enacted.
SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX. — In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent (or, with respect to any use described in section 5102(a)(4) or 5102(a)(5) of the Emergency Paid Sick Leave Act, 67 percent) of the qualified sick leave equivalent amount with respect to the individual.
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL. — For purposes of this section, the term "eligible self-employed individual" means an individual who —
(1) regularly carries on a trade or business within the meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act if the individual were an employee of an employer (other than himself or herself).
(c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT. — For purposes of this section —
(1) IN GENERAL. — The term "qualified sick leave equivalent amount" means, with respect to any eligible self-employed individual, an amount equal to —
(A) the number of days during the taxable year (but not more than the applicable number of days) that the individual is unable to perform services in the trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection (b), multiplied by
(B) the lesser of —
(i) $200 ($511 in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act), or
(ii) the average daily self-employment income of the individual for the taxable year.
(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME. — For purposes of this subsection, the term "average daily self-employment income" means an amount equal to —
(A) the net earnings from self-employment of the individual for the taxable year, divided by
(B) 260.
(3) APPLICABLE NUMBER OF DAYS. — For purposes of this subsection, the term "applicable number of days" means, with respect to any taxable year, the excess (if any) of 10 days over the number of days taken into account under paragraph (1)(A) in all preceding taxable years.
(d) SPECIAL RULES. —
(1) CREDIT REFUNDABLE. —
(A) IN GENERAL. — The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
(B) TREATMENT OF PAYMENTS. — For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(2) DOCUMENTATION. — No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual as an eligible self-employed individual.
(3) DENIAL OF DOUBLE BENEFIT. — In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act, the qualified sick leave equivalent amount otherwise determined under subsection (c) shall be reduced (but not below zero) in the same proportion that the number of days for which such wages are received bears to the number of days described in subsection (c)(1)(A).
(4) CERTAIN TERMS. — Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.
(e) APPLICATION OF SECTION. — Only days occurring during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary's delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020, may be taken into account under subsection (c)(1)(A).
(f) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS. —
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYSTEMS. — The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.
(2) PAYMENTS TO OTHER POSSESSIONS. — The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents.
(3) MIRROR CODE TAX SYSTEM. — For purposes of this section, the term "mirror code tax system" means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
(4) TREATMENT OF PAYMENTS. — For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(g) REGULATIONS. — The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including —
(1) regulations or other guidance to prevent the avoidance of the purposes of this section, and
(2) regulations or other guidance to minimize compliance and record-keeping burdens under this section.
SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY LEAVE.
(a) IN GENERAL. — In the case of an employer, there shall be allowed as a credit against the tax imposed by section 3111(a) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of the qualified family leave wages paid by such employer with respect to such calendar quarter.
(b) LIMITATIONS AND REFUNDABILITY. —
(1) WAGES TAKEN INTO ACCOUNT. — The amount of qualified family leave wages taken into account under subsection (a) with respect to any individual shall not exceed —
(A) for any day (or portion thereof) for which the individual is paid qualified family leave wages, $200, and
(B) in the aggregate with respect to all calendar quarters, $10,000.
(2) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES. — The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(a) of such Code for such calendar quarter (reduced by any credits allowed under subsections (e) and (f) of section 3111 of such Code, and section 9001 of this Act, for such quarter) on the wages paid with respect to the employment of all employees of the employer.
(3) REFUNDABILITY OF EXCESS CREDIT. — If the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such Code.
(c) QUALIFIED FAMILY LEAVE WAGES. — For purposes of this section, the term "qualified family leave wages" means wages (as defined in section 3121(a) of such Code) 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) SPECIAL RULES. —
(1) DENIAL OF DOUBLE BENEFIT. — For purposes of chapter 1 of such Code, the gross income of the employer, for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section, shall be increased by the amount of such credit. No credit shall be allowed under this section with respect to wages for which a credit is allowed under section 45S of such Code.
(2) ELECTION NOT TO HAVE SECTION APPLY. — This section shall not apply with respect to any employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary of the Treasury (or the Secretary's delegate) may prescribe) not to have this section apply.
(3) CERTAIN TERMS. — Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter.
(4) STATE AND LOCAL GOVERNMENTS. — This credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.
(e) REGULATIONS. — The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including —
(1) regulations or other guidance to prevent the avoidance of the purposes of the limitations and aggregation rules under this section through the use of successor companies or other means,
(2) regulations or other guidance to minimize compliance and record-keeping burdens under this section,
(3) regulations or other guidance providing for waiver of penalties for failure to deposit amounts in anticipation of the allowance of the credit allowed under this section, and
(4) regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection (a).
(f) APPLICATION OF SECTION. — This section shall apply only to wages paid with respect to the period beginning on a date selected by the Secretary of the Treasury (or the Secretary's delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020.
(g) 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) 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 had this section not been enacted.
SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX. — In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual.
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL. — For purposes of this section, the term "eligible self-employed individual" means an individual who —
(1) regularly carries on a trade or business within the meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act if the individual were an employee of an employer (other than himself or herself).
(c) QUALIFIED FAMILY LEAVE EQUIVALENT AMOUNT. — For purposes of this section —
(1) IN GENERAL. — The term "qualified family leave equivalent amount" means, with respect to any eligible self-employed individual, an amount equal to the product of —
(A) the number of days (not to exceed 50) during the taxable year that the individual is unable to perform services in the trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b), multiplied by
(B) the lesser of —
(i) the average daily self-employment income of the individual for the taxable year, or
(ii) $200.
(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME. — For purposes of this subsection, the term "average daily self-employment income" means an amount equal to —
(A) the net earnings from self-employment income of the individual for the taxable year, divided by
(B) 260.
(d) SPECIAL RULES. —
(1) CREDIT REFUNDABLE. —
(A) IN GENERAL. — The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
(B) TREATMENT OF PAYMENTS. — For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(2) DOCUMENTATION. — No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual as an eligible self-employed individual.
(3) DENIAL OF DOUBLE BENEFIT. — In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise determined under subsection (c) shall be reduced (but not below zero) in the same proportion that the number of days for which such wages are received bears to the number of days described in subsection (c)(1)(A).
(4) CERTAIN TERMS. — Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.
(5) REFERENCES TO EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT. — Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as including a reference to the amendments made by such Act.
(e) APPLICATION OF SECTION. — Only days occurring during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary's delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020, may be taken into account under subsection (c)(1)(A).
(f) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS. —
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYSTEMS. — The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.
(2) PAYMENTS TO OTHER POSSESSIONS. — The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents.
(3) MIRROR CODE TAX SYSTEM. — For purposes of this section, the term "mirror code tax system" means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
(4) TREATMENT OF PAYMENTS. — For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(e) REGULATIONS. — The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including —
(1) regulations or other guidance to prevent the avoidance of the purposes of this section, and
(2) regulations or other guidance to minimize compliance and record-keeping burdens under this section.
SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
(a) IN GENERAL. — Any wages required to be paid by reason of the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act shall not be considered wages for purposes of section 3111(a) of the Internal Revenue Code of 1986.
(b) 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) 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 had this section not been enacted.
DIVISION H — BUDGETARY EFFECTS
SEC. 8001. BUDGETARY EFFECTS.
(a) STATUTORY PAYGO SCORECARDS. — The budgetary effects of division B and each succeeding division shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
(b) SENATE PAYGO SCORECARDS. — The budgetary effects of division B and each succeeding division shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).
(c) CLASSIFICATION OF BUDGETARY EFFECTS. — Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of division B and each succeeding division shall not be estimated —
(1) for purposes of section 251 of such Act; and
(2) for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.