H.R. 748 — what changed

added In this title—

added “(F) Participation in the paycheck protection program—In an agreement to participate in a loan on a deferred basis under paragraph (36), the participation by the Administration shall be 100 percent.”

added “(36) Paycheck protection program

added “(A) Definitions—In this paragraph—

added “(i) the terms appropriate Federal banking agency and insured depository institution have the meanings given those terms in section 3 of the Federal Deposit Insurance Act (12 U.S.C. 1813);

added “(ii) the term covered loan means a loan made under this paragraph during the covered period;

added “(iii) the term covered period means the period beginning on February 15, 2020 and ending on June 30, 2020;

added “(iv) the term eligible recipient means an individual or entity that is eligible to receive a covered loan;

added “(v) the term eligible self-employed individual has the meaning given the term in section 7002(b) of the Families First Coronavirus Response Act (Public Law 116–127);

added “(vi) the term insured credit union has the meaning given the term in section 101 of the Federal Credit Union Act (12 U.S.C. 1752);

added “(vii) the term nonprofit organization means an organization that is described in section 501(c)(3) of the Internal Revenue Code of 1986 and that is exempt from taxation under section 501(a) of such Code;

added “(viii) the term payroll costs—

added “(I) means—

added “(aa) the sum of payments of any compensation with respect to employees that is a—

added “(AA) salary, wage, commission, or similar compensation;

added “(BB) payment of cash tip or equivalent;

added “(CC) payment for vacation, parental, family, medical, or sick leave;

added “(DD) allowance for dismissal or separation;

added “(EE) payment required for the provisions of group health care benefits, including insurance premiums;

added “(FF) payment of any retirement benefit; or

added “(GG) payment of State or local tax assessed on the compensation of employees; and

added “(bb) the sum of payments of any compensation to or income of a sole proprietor or independent contractor that is a wage, commission, income, net earnings from self-employment, or similar compensation and that is in an amount that is not more than $100,000 in 1 year, as prorated for the covered period; and

added “(II) shall not include—

added “(aa) the compensation of an individual employee in excess of an annual salary of $100,000, as prorated for the covered period;

added “(bb) taxes imposed or withheld under chapters 21, 22, or 24 of the Internal Revenue Code of 1986 during the covered period;

added “(cc) any compensation of an employee whose principal place of residence is outside of the United States;

added “(dd) qualified sick leave wages for which a credit is allowed under section 7001 of the Families First Coronavirus Response Act (Public Law 116–127); or

added “(ee) qualified family leave wages for which a credit is allowed under section 7003 of the Families First Coronavirus Response Act (Public Law 116–127); and

added “(ix) the term veterans organization means an organization that is described in section 501(c)(19) of the Internal Revenue Code that is exempt from taxation under section 501(a) of such Code.

added “(B) Paycheck protection loans—Except as otherwise provided in this paragraph, the Administrator may guarantee covered loans under the same terms, conditions, and processes as a loan made under this subsection.

added “(C) Registration of loans—Not later than 15 days after the date on which a loan is made under this paragraph, the Administration shall register the loan using the TIN (as defined in section 7701 of the Internal Revenue Code of 1986) assigned to the borrower.

added “(D) Increased eligibility for certain small businesses and organizations

added “(i) In general—During the covered period, in addition to small business concerns, any business concern, nonprofit organization, veterans organization, or Tribal business concern described in section 31(b)(2)(C) shall be eligible to receive a covered loan if the business concern, nonprofit organization, veterans organization, or Tribal business concern employs not more than the greater of—

added “(I) 500 employees; or

added “(II) if applicable, the size standard in number of employees established by the Administration for the industry in which the business concern, nonprofit organization, veterans organization, or Tribal business concern operates.

added “(ii) Inclusion of sole proprietors, independent contractors, and eligible self-employed individuals

added “(I) In general—During the covered period, individuals who operate under a sole proprietorship or as an independent contractor and eligible self-employed individuals shall be eligible to receive a covered loan.

added “(II) Documentation—An eligible self-employed individual, independent contractor, or sole proprietorship seeking a covered loan shall submit such documentation as is necessary to establish such individual as eligible, including payroll tax filings reported to the Internal Revenue Service, Forms 1099–MISC, and income and expenses from the sole proprietorship, as determined by the Administrator and the Secretary.

added “(iii) Business concerns with more than 1 physical location—During the covered period, any business concern that employs not more than 500 employees per physical location of the business concern and that is assigned a North American Industry Classification System code beginning with 72 at the time of disbursal shall be eligible to receive a covered loan.

added “(iv) Waiver of affiliation rules—During the covered period, the provisions applicable to affiliations under section 121.103 of title 13, Code of Federal Regulations, or any successor regulation, are waived with respect to eligibility for a covered loan for—

added “(I) any business concern with not more than 500 employees that, as of the date on which the covered loan is disbursed, is assigned a North American Industry Classification System code beginning with 72;

added “(II) any business concern operating as a franchise that is assigned a franchise identifier code by the Administration; and

added “(III) any business concern that receives financial assistance from a company licensed under section 301 of the Small Business Investment Act of 1958 (15 U.S.C. 681).

added “(v) Employee—For purposes of determining whether a business concern, nonprofit organization, veterans organization, or Tribal business concern described in section 31(b)(2)(C) employs not more than 500 employees under clause (i)(I), the term employee includes individuals employed on a full-time, part-time, or other basis.

added “(vi) Affiliation—The provisions applicable to affiliations under section 121.103 of title 13, Code of Federal Regulations, or any successor thereto, shall apply with respect to a nonprofit organization and a veterans organization in the same manner as with respect to a small business concern.

added “(E) Maximum loan amount—During the covered period, with respect to a covered loan, the maximum loan amount shall be the lesser of—

added “(i)

added “(I) the sum of—

added “(aa) the product obtained by multiplying—

added “(AA) the average total monthly payments by the applicant for payroll costs incurred during the 1-year period before the date on which the loan is made, except that, in the case of an applicant that is seasonal employer, as determined by the Administrator, the average total monthly payments for payroll shall be for the 12-week period beginning February 15, 2019, or at the election of the eligible recipient, March 1, 2019, and ending June 30, 2019; by

added “(BB) 2.5; and

added “(bb) the outstanding amount of a loan under subsection (b)(2) that was made during the period beginning on January 31, 2020 and ending on the date on which covered loans are made available to be refinanced under the covered loan; or

added “(II) if requested by an otherwise eligible recipient that was not in business during the period beginning on February 15, 2019 and ending on June 30, 2019, the sum of—

added “(aa) the product obtained by multiplying—

added “(AA) the average total monthly payments by the applicant for payroll costs incurred during the period beginning on January 1, 2020 and ending on February 29, 2020; by

added “(BB) 2.5; and

added “(bb) the outstanding amount of a loan under subsection (b)(2) that was made during the period beginning on January 31, 2020 and ending on the date on which covered loans are made available to be refinanced under the covered loan; or

added “(ii) $10,000,000.

added “(F) Allowable uses of covered loans

added “(i) In general—During the covered period, an eligible recipient may, in addition to the allowable uses of a loan made under this subsection, use the proceeds of the covered loan for—

added “(I) payroll costs;

added “(II) costs related to the continuation of group health care benefits during periods of paid sick, medical, or family leave, and insurance premiums;

added “(III) employee salaries, commissions, or similar compensations;

added “(IV) payments of interest on any mortgage obligation (which shall not include any prepayment of or payment of principal on a mortgage obligation);

added “(V) rent (including rent under a lease agreement);

added “(VI) utilities; and

added “(VII) interest on any other debt obligations that were incurred before the covered period.

added “(ii) Delegated authority

added “(I) In general—For purposes of making covered loans for the purposes described in clause (i), a lender approved to make loans under this subsection shall be deemed to have been delegated authority by the Administrator to make and approve covered loans, subject to the provisions of this paragraph.

added “(II) Considerations—In evaluating the eligibility of a borrower for a covered loan with the terms described in this paragraph, a lender shall consider whether the borrower—

added “(aa) was in operation on February 15, 2020; and

added “(bb)

added “(AA) had employees for whom the borrower paid salaries and payroll taxes; or

added “(BB) paid independent contractors, as reported on a Form 1099–MISC.

added “(iii) Additional lenders—The authority to make loans under this paragraph shall be extended to additional lenders determined by the Administrator and the Secretary of the Treasury to have the necessary qualifications to process, close, disburse and service loans made with the guarantee of the Administration.

added “(iv) Refinance—A loan made under subsection (b)(2) during the period beginning on January 31, 2020 and ending on the date on which covered loans are made available may be refinanced as part of a covered loan.

added “(v) Nonrecourse—Notwithstanding the waiver of the personal guarantee requirement or collateral under subparagraph (J), the Administrator shall have no recourse against any individual shareholder, member, or partner of an eligible recipient of a covered loan for nonpayment of any covered loan, except to the extent that such shareholder, member, or partner uses the covered loan proceeds for a purpose not authorized under clause (i).

added “(G) Borrower requirements

added “(i) Certification—An eligible recipient applying for a covered loan shall make a good faith certification—

added “(I) that the uncertainty of current economic conditions makes necessary the loan request to support the ongoing operations of the eligible recipient;

added “(II) acknowledging that funds will be used to retain workers and maintain payroll or make mortgage payments, lease payments, and utility payments;

added “(III) that the eligible recipient does not have an application pending for a loan under this subsection for the same purpose and duplicative of amounts applied for or received under a covered loan; and

added “(IV) during the period beginning on February 15, 2020 and ending on December 31, 2020, that the eligible recipient has not received amounts under this subsection for the same purpose and duplicative of amounts applied for or received under a covered loan.

added “(H) Fee waiver—During the covered period, with respect to a covered loan—

added “(i) in lieu of the fee otherwise applicable under paragraph (23)(A), the Administrator shall collect no fee; and

added “(ii) in lieu of the fee otherwise applicable under paragraph (18)(A), the Administrator shall collect no fee.

added “(I) Credit elsewhere—During the covered period, the requirement that a small business concern is unable to obtain credit elsewhere, as defined in section 3(h), shall not apply to a covered loan.

added “(J) Waiver of personal guarantee requirement—During the covered period, with respect to a covered loan—

added “(i) no personal guarantee shall be required for the covered loan; and

added “(ii) no collateral shall be required for the covered loan.

added “(K) Maturity for loans with remaining balance after application of forgiveness—With respect to a covered loan that has a remaining balance after reduction based on the loan forgiveness amount under section 1106 of the CARES Act—

added “(i) the remaining balance shall continue to be guaranteed by the Administration under this subsection; and

added “(ii) the covered loan shall have a maximum maturity of 10 years from the date on which the borrower applies for loan forgiveness under that section.

added “(L) Interest rate requirements—A covered loan shall bear an interest rate not to exceed 4 percent.

added “(M) Loan deferment

added “(i) Definition of impacted borrower

added “(I) In general—In this subparagraph, the term impacted borrower means an eligible recipient that—

added “(aa) is in operation on February 15, 2020; and

added “(bb) has an application for a covered loan that is approved or pending approval on or after the date of enactment of this paragraph.

added “(II) Presumption—For purposes of this subparagraph, an impacted borrower is presumed to have been adversely impacted by COVID–19.

added “(ii) Deferral—During the covered period, the Administrator shall—

added “(I) consider each eligible recipient that applies for a covered loan to be an impacted borrower; and

added “(II) require lenders under this subsection to provide complete payment deferment relief for impacted borrowers with covered loans for a period of not less than 6 months, including payment of principal, interest, and fees, and not more than 1 year.

added “(iii) Secondary market—During the covered period, with respect to a covered loan that is sold on the secondary market, if an investor declines to approve a deferral requested by a lender under clause (ii), the Administrator shall exercise the authority to purchase the loan so that the impacted borrower may receive a deferral for a period of not less than 6 months, including payment of principal, interest, and fees, and not more than 1 year.

added “(iv) Guidance—Not later than 30 days after the date of enactment of this paragraph, the Administrator shall provide guidance to lenders under this paragraph on the deferment process described in this subparagraph.

added “(N) Secondary market sales—A covered loan shall be eligible to be sold in the secondary market consistent with this subsection. The Administrator may not collect any fee for any guarantee sold into the secondary market under this subparagraph.

added “(O) Regulatory capital requirements

added “(i) Risk weight—With respect to the appropriate Federal banking agencies or the National Credit Union Administration Board applying capital requirements under their respective risk-based capital requirements, a covered loan shall receive a risk weight of zero percent.

added “(ii) Temporary relief from tdr disclosures—Notwithstanding any other provision of law, an insured depository institution or an insured credit union that modifies a covered loan in relation to COVID–19-related difficulties in a troubled debt restructuring on or after March 13, 2020, shall not be required to comply with the Financial Accounting Standards Board Accounting Standards Codification Subtopic 310–40 (“Receivables – Troubled Debt Restructurings by Creditors”) for purposes of compliance with the requirements of the Federal Deposit Insurance Act (12 U.S.C. 1811 et seq.), until such time and under such circumstances as the appropriate Federal banking agency or the National Credit Union Administration Board, as applicable, determines appropriate.

added “(P) Reimbursement for processing

added “(i) In general—The Administrator shall reimburse a lender authorized to make a covered loan at a rate, based on the balance of the financing outstanding at the time of disbursement of the covered loan, of—

added “(I) 5 percent for loans of not more than $350,000;

added “(II) 3 percent for loans of more than $350,000 and less than $2,000,000; and

added “(III) 1 percent for loans of not less than $2,000,000.

added “(ii) Fee limits—An agent that assists an eligible recipient to prepare an application for a covered loan may not collect a fee in excess of the limits established by the Administrator.

added “(iii) Timing—A reimbursement described in clause (i) shall be made not later than 5 days after the disbursement of the covered loan.

added “(iv) Sense of the Senate—It is the sense of the Senate that the Administrator should issue guidance to lenders and agents to ensure that the processing and disbursement of covered loans prioritizes small business concerns and entities in underserved and rural markets, including veterans and members of the military community, small business concerns owned and controlled by socially and economically disadvantaged individuals (as defined in section 8(d)(3)(C)), women, and businesses in operation for less than 2 years.

added “(Q) Duplication—Nothing in this paragraph shall prohibit a recipient of an economic injury disaster loan made under subsection (b)(2) during the period beginning on January 31, 2020 and ending on the date on which covered loans are made available that is for a purpose other than paying payroll costs and other obligations described in subparagraph (F) from receiving assistance under this paragraph.

added “(R) Waiver of prepayment penalty—Notwithstanding any other provision of law, there shall be no prepayment penalty for any payment made on a covered loan.”

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

added “(D) an emergency involving Federal primary responsibility determined to exist by the President under the section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5191(b)); or”

added “(1) Debtor—The term debtor—

added “(A) subject to subparagraph (B), means a person engaged in commercial or business activities (including any affiliate of such person that is also a debtor under this title and excluding a person whose primary activity is the business of owning single asset real estate) that has aggregate noncontingent liquidated secured and unsecured debts as of the date of the filing of the petition or the date of the order for relief in an amount not more than $7,500,000 (excluding debts owed to 1 or more affiliates or insiders) not less than 50 percent of which arose from the commercial or business activities of the debtor; and

added “(B) does not include—

added “(i) any member of a group of affiliated debtors that has aggregate noncontingent liquidated secured and unsecured debts in an amount greater than $7,500,000 (excluding debt owed to 1 or more affiliates or insiders);

added “(ii) any debtor that is a corporation subject to the reporting requirements under section 13 or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m, 78o(d)); or

added “(iii) any debtor that is an affiliate of an issuer, as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c).”

added “(iii) any debtor that is an affiliate of an issuer (as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c)).”

added “(1) Debtor—The term debtor means a small business debtor.”

added “(V) Payments made under Federal law relating to the national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the coronavirus disease 2019 (COVID–19).”

added “(d)

added “(1) Subject to paragraph (3), for a plan confirmed prior to the date of enactment of this subsection, the plan may be modified upon the request of the debtor if—

added “(A) the debtor is experiencing or has experienced a material financial hardship due, directly or indirectly, to the coronavirus disease 2019 (COVID–19) pandemic; and

added “(B) the modification is approved after notice and a hearing.

added “(2) A plan modified under paragraph (1) may not provide for payments over a period that expires more than 7 years after the time that the first payment under the original confirmed plan was due.

added “(3) Sections 1322(a), 1322(b), 1323(c), and the requirements of section 1325(a) shall apply to any modification under paragraph (1).”

added Not later than 15 days after the date of enactment of this Act, the Administrator shall issue regulations to carry out this title and the amendments made by this title without regard to the notice requirements under section 553(b) of title 5, United States Code.

added This subtitle may be cited as the “Relief for Workers Affected by Coronavirus Act”.

added “(i) Transfers for Federal reimbursement of State unemployment funds

added “(1)

added “(A) In addition to any other amounts, the Secretary of Labor shall provide for the transfer of funds during the applicable period to the accounts of the States in the Unemployment Trust Fund, by transfer from amounts reserved for that purpose in the Federal unemployment account, in accordance with the succeeding provisions of this subsection.

added “(B) The amount of funds transferred to the account of a State under subparagraph (A) during the applicable period shall, as determined by the Secretary of Labor, be equal to one-half of the amounts of compensation (as defined in section 3306(h) of the Internal Revenue Code of 1986) attributable under the State law to service to which section 3309(a)(1) of such Code applies that were paid by the State for weeks of unemployment beginning and ending during such period. Such transfers shall be made at such times as the Secretary of Labor considers appropriate.

added “(C) Notwithstanding any other law, funds transferred to the account of a State under subparagraph (A) shall be used exclusively to reimburse governmental entities and other organizations described in section 3309(a)(2) of such Code for amounts paid (in lieu of contributions) into the State unemployment fund pursuant to such section.

added “(D) For purposes of this paragraph, the term “applicable period” means the period beginning on March 13, 2020, and ending on December 31, 2020.

added “(2)

added “(A) Notwithstanding any other provision of law, the Secretary of the Treasury shall transfer from the general fund of the Treasury (from funds not otherwise appropriated) to the Federal unemployment account such sums as the Secretary of Labor estimates to be necessary for purposes of making the transfers described in paragraph (1).

added “(B) There are appropriated from the general fund of the Treasury, without fiscal year limitation, the sums referred to in subparagraph (A) and such sums shall not be required to be repaid.”

added Section 4102(b) of the Emergency Unemployment Stabilization and Access Act of 2020 (contained in division D of the Families First Coronavirus Response Act) is amended—

added Section 2(a) of the Railroad Unemployment Insurance Act (45 U.S.C. § 352(a)) is amended by adding at the end the following:

added “(5)

added “(A) Notwithstanding paragraph (3), subsection (c)(1)(B), and any other limitation on total benefits in this Act, for registration periods beginning on or after April 1, 2020, but on or before July 31, 2020, a recovery benefit in the amount of $1,200 shall be payable to a qualified employee with respect to any registration period in which the employee received unemployment benefits under paragraph (1)(A), and in any registration period in which the employee did not receive unemployment benefits due to the limitation in subsection (c)(1)(B) or due to reaching the maximum number of days of benefits in the benefit year beginning July 1, 2019, under subsection (c)(1)(A). No recovery benefits shall be payable under this section upon the exhaustion of the funds appropriated under subparagraph (B) for payment of benefits under this subparagraph.

added “(B) Out of any funds in the Treasury not otherwise appropriated, there are appropriated $425,000,000 to cover the cost of recovery benefits provided under subparagraph (A), to remain available until expended.”

added There are appropriated, out of moneys in the Treasury not otherwise appropriated, to the Office of the Inspector General of the Department of Labor, $25,000,000 to carry out audits, investigations, and other oversight activities authorized under the Inspector General Act of 1978 (5 U.S.C. App.) that are related to the provisions of, and amendments made by, this subtitle, to remain available without fiscal year limitation.

added “6428. 2020 Recovery Rebates for individuals

added “(a) In general—In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of—

added “(1) $1,200 ($2,400 in the case of eligible individuals filing a joint return), plus

added “(2) an amount equal to the product of $500 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.

added “(b) Treatment of credit—The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.

added “(c) Limitation based on adjusted gross income—The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds—

added “(1) $150,000 in the case of a joint return,

added “(2) $112,500 in the case of a head of household, and

added “(3) $75,000 in the case of a taxpayer not described in paragraph (1) or (2).

added “(d) Eligible individual—For purposes of this section, the term eligible individual means any individual other than—

added “(1) any nonresident alien individual,

added “(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and

added “(3) an estate or trust.

added “(e) Coordination with advance refunds of credit

added “(1) In general—The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (f). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).

added “(2) Joint returns—In the case of a refund or credit made or allowed under subsection (f) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return.

added “(f) Advance refunds and credits

added “(1) In general—Subject to paragraph (5), each individual who was an eligible individual for such individual’s first taxable year beginning in 2019 shall be treated as having made a payment against the tax imposed by chapter 1 for such taxable year in an amount equal to the advance refund amount for such taxable year.

added “(2) Advance refund amount—For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (e) and this subsection) had applied to such taxable year.

added “(3) Timing and manner of payments

added “(A) Timing—The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this section as rapidly as possible. No refund or credit shall be made or allowed under this subsection after December 31, 2020.

added “(B) Delivery of payments—Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to any account to which the payee authorized, on or after January 1, 2018, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code).

added “(C) Waiver of certain rules—Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this subsection, a disbursing official in the executive branch of the United States Government may modify payment information received from an officer or employee described in section 3325(a)(1)(B) of such title for the purpose of facilitating the accurate and efficient delivery of such payment. Except in cases of fraud or reckless neglect, no liability under sections 3325, 3527, 3528, or 3529 of title 31, United States Code, shall be imposed with respect to payments made under this subparagraph.

added “(4) No interest—No interest shall be allowed on any overpayment attributable to this section.

added “(5) Alternate taxable year—In the case of an individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary may—

added “(A) apply such paragraph by substituting “2018” for “2019”, and

added “(B) if the individual has not filed a tax return for such individual’s first taxable year beginning in 2018, use information with respect to such individual for calendar year 2019 provided in—

added “(i) Form SSA–1099, Social Security Benefit Statement, or

added “(ii) Form RRB–1099, Social Security Equivalent Benefit Statement.

added “(6) Notice to taxpayer—Not later than 15 days after the date on which the Secretary distributed any payment to an eligible taxpayer pursuant to this subsection, notice shall be sent by mail to such taxpayer's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment.

added “(g) Identification number requirement

added “(1) In general—No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year—

added “(A) such individual’s valid identification number,

added “(B) in the case of a joint return, the valid identification number of such individual’s spouse, and

added “(C) in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child.

added “(2) Valid identification number

added “(A) In general—For purposes of paragraph (1), the term valid identification number means a social security number (as such term is defined in section 24(h)(7)).

added “(B) Adoption taxpayer identification number—For purposes of paragraph (1)(C), in the case of a qualifying child who is adopted or placed for adoption, the term valid identification number shall include the adoption taxpayer identification number of such child.

added “(3) Special rule for members of the Armed Forces—Paragraph (1)(B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and at least 1 spouse satisfies paragraph (1)(A).

added “(4) Mathematical or clerical error authority—Any omission of a correct valid identification number required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission.

added “(h) Regulations—The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including any such measures as are deemed appropriate to avoid allowing multiple credits or rebates to a taxpayer.”

added “(I) Temporary waiver of minimum required distribution

added “(i) In general—The requirements of this paragraph shall not apply for calendar year 2020 to—

added “(I) a defined contribution plan which is described in this subsection or in section 403(a) or 403(b),

added “(II) a defined contribution plan which is an eligible deferred compensation plan described in section 457(b) but only if such plan is maintained by an employer described in section 457(e)(1)(A), or

added “(III) an individual retirement plan.

added “(ii) Special rule for required beginning dates in 2020—Clause (i) shall apply to any distribution which is required to be made in calendar year 2020 by reason of—

added “(I) a required beginning date occurring in such calendar year, and

added “(II) such distribution not having been made before January 1, 2020.

added “(iii) Special rules regarding waiver period—For purposes of this paragraph—

added “(I) the required beginning date with respect to any individual shall be determined without regard to this subparagraph for purposes of applying this paragraph for calendar years after 2020, and

added “(II) if clause (ii) of subparagraph (B) applies, the 5-year period described in such clause shall be determined without regard to calendar year 2020.”

added “(22) Charitable contributions—In the case of taxable years beginning in 2020, the amount (not to exceed $300) of qualified charitable contributions made by an eligible individual during the taxable year.”

added “(f) Definitions relating to qualified charitable contributions—For purposes of subsection (a)(22)—

added “(1) Eligible individual—The term eligible individual means any individual who does not elect to itemize deductions.

added “(2) Qualified charitable contributions—The term qualified charitable contribution means a charitable contribution (as defined in section 170(c))—

added “(A) which is made in cash,

added “(B) for which a deduction is allowable under section 170 (determined without regard to subsection (b) thereof), and

added “(C) which is—

added “(i) made to an organization described in section 170(b)(1)(A), and

added “(ii) not—

added “(I) to an organization described in section 509(a)(3), or

added “(II) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2)).”

added “(B) in the case of payments made before January 1, 2021, the payment by an employer, whether paid to the employee or to a lender, of principal or interest on any qualified education loan (as defined in section 221(d)(1)) incurred by the employee for education of the employee, and”

added “(1) in the case of a taxable year beginning before January 1, 2021, the aggregate of the net operating loss carryovers to such year, plus the net operating loss carrybacks to such year, and

added “(2) in the case of a taxable year beginning after December 31, 2020, the sum of—

added “(A) the aggregate amount of net operating losses arising in taxable years beginning before January 1, 2018, carried to such taxable year, plus

added “(B) the lesser of—

added “(i) the aggregate amount of net operating losses arising in taxable years beginning after December 31, 2017, carried to such taxable year, or

added “(ii) 80 percent of the excess (if any) of—

added “(I) taxable income computed without regard to the deductions under this section and sections 199A and 250, over

added “(II) the amount determined under subparagraph (A).”

added “(C) for taxable years beginning after December 31, 2020, be reduced by 20 percent of the excess (if any) described in subsection (a)(2)(B)(ii) for such taxable year.”

added “(D) Special rule for losses arising in 2018, 2019, and 2020

added “(i) In general—In the case of any net operating loss arising in a taxable year beginning after December 31, 2017, and before January 1, 2021—

added “(I) such loss shall be a net operating loss carryback to each of the 5 taxable years preceding the taxable year of such loss, and

added “(II) subparagraphs (B) and (C)(i) shall not apply.

added “(ii) Special rules for REITs—For purposes of this subparagraph—

added “(I) In general—A net operating loss for a REIT year shall not be a net operating loss carryback to any taxable year preceding the taxable year of such loss.

added “(II) Special rule—In the case of any net operating loss for a taxable year which is not a REIT year, such loss shall not be carried to any preceding taxable year which is a REIT year.

added “(III) REIT year—For purposes of this subparagraph, the term REIT year means any taxable year for which the provisions of part II of subchapter M (relating to real estate investment trusts) apply to the taxpayer.

added “(iii) Special rule for life insurance companies—In the case of a life insurance company, if a net operating loss is carried pursuant to clause (i)(I) to a life insurance company taxable year beginning before January 1, 2018, such net operating loss carryback shall be treated in the same manner as an operations loss carryback (within the meaning of section 810 as in effect before its repeal) of such company to such taxable year.

added “(iv) Rule relating to carrybacks to years to which section 965 applies—If a net operating loss of a taxpayer is carried pursuant to clause (i)(I) to any taxable year in which an amount is includible in gross income by reason of section 965(a), the taxpayer shall be treated as having made the election under section 965(n) with respect to each such taxable year.

added “(v) Special rules for elections under paragraph (3)

added “(I) Special election to exclude section 965 years—If the 5-year carryback period under clause (i)(I) with respect to any net operating loss of a taxpayer includes 1 or more taxable years in which an amount is includible in gross income by reason of section 965(a), the taxpayer may, in lieu of the election otherwise available under paragraph (3), elect under such paragraph to exclude all such taxable years from such carryback period.

added “(II) Time of elections—An election under paragraph (3) (including an election described in subclause (I)) with respect to a net operating loss arising in a taxable year beginning in 2018 or 2019 shall be made by the due date (including extensions of time) for filing the taxpayer's return for the first taxable year ending after the date of the enactment of this subparagraph.”

added “(e) Effective dates

added “(1) Net operating loss limitation—The amendments made by subsections (a) and (d)(2) shall apply to—

added “(A) taxable years beginning after December 31, 2017, and

added “(B) taxable years beginning on or before such date to which net operating losses arising in taxable years beginning after such date are carried.

added “(2) Carryovers and carrybacks—The amendments made by subsections (b), (c), and (d)(1) shall apply to net operating losses arising in taxable years beginning after December 31, 2017.”

added “(A) General rule—A net operating loss for any taxable year—

added “(i) shall be a net operating loss carryback to the extent provided in subparagraphs (B) and (C)(i), and

added “(ii) except as provided in subparagraph (C)(ii), shall be a net operating loss carryover—

added “(I) in the case of a net operating loss arising in a taxable year beginning before January 1, 2018, to each of the 20 taxable years following the taxable year of the loss, and

added “(II) in the case of a net operating loss arising in a taxable year beginning after December 31, 2017, to each taxable year following the taxable year of the loss.”

added “(1) Limitation—In the case of a taxpayer other than a corporation—

added “(A) for any taxable year beginning after December 31, 2017, and before January 1, 2026, subsection (j) (relating to limitation on excess farm losses of certain taxpayers) shall not apply, and

added “(B) for any taxable year beginning after December 31, 2020, and before January 1, 2026, any excess business loss of the taxpayer for the taxable year shall not be allowed.”

added “(B) Treatment of capital gains and losses

added “(i) Losses—Deductions for losses from sales or exchanges of capital assets shall not be taken into account under subparagraph (A)(i).

added “(ii) Gains—The amount of gains from sales or exchanges of capital assets taken into account under subparagraph (A)(ii) shall not exceed the lesser of—

added “(I) the capital gain net income determined by taking into account only gains and losses attributable to a trade or business, or

added “(II) the capital gain net income.”

added “(5) Special rule—In the case of a corporation making an election under this paragraph—

added “(A) paragraph (1) shall not apply, and

added “(B) subsection (c) shall not apply to the first taxable year of such corporation beginning in 2018.”

added “(10) Special rule for taxable years beginning in 2019 and 2020

added “(A) In general

added “(i) In general—Except as provided in clause (ii) or (iii), in the case of any taxable year beginning in 2019 or 2020, paragraph (1)(B) shall be applied by substituting “50 percent” for “30 percent”.

added “(ii) Special rule for partnerships—In the case of a partnership—

added “(I) clause (i) shall not apply to any taxable year beginning in 2019, but

added “(II) unless a partner elects not to have this subclause apply, in the case of any excess business interest of the partnership for any taxable year beginning in 2019 which is allocated to the partner under paragraph (4)(B)(i)(II)—

added “(aa) 50 percent of such excess business interest shall be treated as business interest which, notwithstanding paragraph (4)(B)(ii), is paid or accrued by the partner in the partner's first taxable year beginning in 2020 and which is not subject to the limits of paragraph (1), and

added “(bb) 50 percent of such excess business interest shall be subject to the limitations of paragraph (4)(B)(ii) in the same manner as any other excess business interest so allocated.

added “(iii) Election out—A taxpayer may elect, at such time and in such manner as the Secretary may prescribe, not to have clause (i) apply to any taxable year. Such an election, once made, may be revoked only with the consent of the Secretary. In the case of a partnership, any such election shall be made by the partnership and may be made only for taxable years beginning in 2020.

added “(B) Election to use 2019 adjusted taxable income for taxable years beginning in 2020

added “(i) In general—Subject to clause (ii), in the case of any taxable year beginning in 2020, the taxpayer may elect to apply this subsection by substituting the adjusted taxable income of the taxpayer for the last taxable year beginning in 2019 for the adjusted taxable income for such taxable year. In the case of a partnership, any such election shall be made by the partnership.

added “(ii) Special rule for short taxable years—If an election is made under clause (i) for a taxable year which is a short taxable year, the adjusted taxable income for the taxpayer’s last taxable year beginning in 2019 which is substituted under clause (i) shall be equal to the amount which bears the same ratio to such adjusted taxable income determined without regard to this clause as the number of months in the short taxable year bears to 12”

added “(vii) any qualified improvement property.”

added “(14) with respect to distilled spirits removed after December 31, 2019, and before January 1, 2021, free of tax for use in or contained in hand sanitizer produced and distributed in a manner consistent with any guidance issued by the Food and Drug Administration that is related to the outbreak of virus SARS–CoV–2 or coronavirus disease 2019 (COVID–19).”

added This subtitle may be cited as the “Coronavirus Aid, Relief, and Economic Security Act”.

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

added Section 319F–3(i)(1)(D) of the Public Health Service Act (42 U.S.C. 247d–6d(i)(1)(D)) is amended to read as follows:

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

added Section 506C(g) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356c(g)) is amended—

added “(j) Risk management plans—Each manufacturer of a drug described in subsection (a) or of any active pharmaceutical ingredient or any associated medical device used for preparation or administration included in the drug, shall develop, maintain, and implement, as appropriate, a redundancy risk management plan that identifies and evaluates risks to the supply of the drug, as applicable, for each establishment in which such drug or active pharmaceutical ingredient of such drug is manufactured. A risk management plan under this section shall be subject to inspection and copying by the Secretary pursuant to an inspection or a request under section 704(a)(4).”

added “(d) Interagency notification—Not later than 180 days after the date of enactment of this subsection, and every 90 days thereafter, the Secretary shall transmit a report regarding the drugs of the current drug shortage list under this section to the Administrator of the Centers for Medicare & Medicaid Services.”

added “(2) In carrying out this subsection with respect to any establishment manufacturing a drug approved under subsection (c) or (j) of section 505 for which a notification has been submitted in accordance with section 506C is, or has been in the last 5 years, listed on the drug shortage list under section 506E, or that is described in section 505(j)(11)(A), a copy of the report shall be sent promptly to the appropriate offices of the Food and Drug Administration with expertise regarding drug shortages.”

added “(3)

added “(A) Each person who registers with the Secretary under this section with regard to a drug shall report annually to the Secretary on the amount of each drug listed under paragraph (1) that was manufactured, prepared, propagated, compounded, or processed by such person for commercial distribution. Such information may be required to be submitted in an electronic format as determined by the Secretary. The Secretary may require that information required to be reported under this paragraph be submitted at the time a public health emergency is declared by the Secretary under section 319 of the Public Health Service Act.

added “(B) By order of the Secretary, certain biological products or categories of biological products regulated under section 351 of the Public Health Service Act may be exempt from some or all of the reporting requirements under subparagraph (A), if the Secretary determines that applying such reporting requirements to such biological products or categories of biological products is not necessary to protect the public health.”

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

added “506J. Discontinuance or interruption in the production of medical devices

added “(a) In general—A manufacturer of a device that—

added “(1) is critical to public health during a public health emergency, including devices that are life-supporting, life-sustaining, or intended for use in emergency medical care or during surgery; or

added “(2) for which the Secretary determines that information on potential meaningful supply disruptions of such device is needed during, or in advance of, a public health emergency;

added “(b) Timing—A notice required under subsection (a) shall be submitted to the Secretary—

added “(1) at least 6 months prior to the date of the discontinuance or interruption; or

added “(2) if compliance with paragraph (1) is not possible, as soon as practicable.

added “(c) Distribution

added “(1) Public availability—To the maximum extent practicable, subject to paragraph (2), the Secretary shall distribute, through such means as the Secretary determines appropriate, information on the discontinuance or interruption of the manufacture of devices reported under subsection (a) to appropriate organizations, including physician, health provider, patient organizations, and supply chain partners, as appropriate and applicable, as described in subsection (g).

added “(2) Public health exception—The Secretary may choose not to make information collected under this section publicly available pursuant to this section if the Secretary determines that disclosure of such information would adversely affect the public health, such as by increasing the possibility of unnecessary over purchase of product, component parts, or other disruption of the availability of medical products to patients.

added “(d) Confidentiality—Nothing in this section shall be construed as authorizing the Secretary to disclose any information that is a trade secret or confidential information subject to section 552(b)(4) of title 5, United States Code, or section 1905 of title 18, United States Code.

added “(e) Failure To meet requirements—If a person fails to submit information required under subsection (a) in accordance with subsection (b)—

added “(1) the Secretary shall issue a letter to such person informing such person of such failure;

added “(2) not later than 30 calendar days after the issuance of a letter under paragraph (1), the person who receives such letter shall submit to the Secretary a written response to such letter setting forth the basis for noncompliance and providing information required under subsection (a); and

added “(3) not later than 45 calendar days after the issuance of a letter under paragraph (1), the Secretary shall make such letter and any response to such letter under paragraph (2) available to the public on the internet website of the Food and Drug Administration, with appropriate redactions made to protect information described in subsection (d), except that, if the Secretary determines that the letter under paragraph (1) was issued in error or, after review of such response, the person had a reasonable basis for not notifying as required under subsection (a), the requirements of this paragraph shall not apply.

added “(f) Expedited Inspections and Reviews—If, based on notifications described in subsection (a) or any other relevant information, the Secretary concludes that there is, or is likely to be, a shortage of an device, the Secretary shall, as appropriate—

added “(1) prioritize and expedite the review of a submission under section 513(f)(2), 515, review of a notification under section 510(k), or 520(m) for a device that could help mitigate or prevent such shortage; or

added “(2) prioritize and expedite an inspection or reinspection of an establishment that could help mitigate or prevent such shortage.

added “(g) Device shortage list

added “(1) Establishment—The Secretary shall establish and maintain an up-to-date list of devices that are determined by the Secretary to be in shortage in the United States.

added “(2) Contents—For each device included on the list under paragraph (1), the Secretary shall include the following information:

added “(A) The category or name of the device in shortage.

added “(B) The name of each manufacturer of such device.

added “(C) The reason for the shortage, as determined by the Secretary, selecting from the following categories:

added “(i) Requirements related to complying with good manufacturing practices.

added “(ii) Regulatory delay.

added “(iii) Shortage or discontinuance of a component or part.

added “(iv) Discontinuance of the manufacture of the device.

added “(v) Delay in shipping of the device.

added “(vi) Delay in sterilization of the device.

added “(vii) Demand increase for the device.

added “(viii) Facility closure.

added “(D) The estimated duration of the shortage as determined by the Secretary.

added “(3) Public availability

added “(A) In general—Subject to subparagraphs (B) and (C), the Secretary shall make the information in the list under paragraph (1) publicly available.

added “(B) Trade secrets and confidential information—Nothing in this subsection shall be construed to alter or amend section 1905 of title 18, United States Code, or section 552(b)(4) of title 5 of such Code.

added “(C) Public health exception—The Secretary may elect not to make information collected under this subsection publicly available if the Secretary determines that disclosure of such information would adversely affect the public health (such as by increasing the possibility of hoarding or other disruption of the availability of the device to patients).

added “(h) Rule of construction—Nothing in this section shall be construed to affect the authority of the Secretary on the date of enactment of this section to expedite the review of devices under section 515 of the Federal Food, Drug, and Cosmetic Act, section 515B of such Act relating to the priority review program for devices, and section 564 of such Act relating to the emergency use authorization authorities.

added “(i) Definitions—In this section:

added “(1) Meaningful disruption—The term meaningful disruption—

added “(A) means a change in production that is reasonably likely to lead to a reduction in the supply of a device by a manufacturer that is more than negligible and affects the ability of the manufacturer to fill orders or meet expected demand for its product;

added “(B) does not include interruptions in manufacturing due to matters such as routine maintenance or insignificant changes in manufacturing so long as the manufacturer expects to resume operations in a short period of time, not to exceed 6 months;

added “(C) does not include interruptions in manufacturing of components or raw materials so long as such interruptions do not result in a shortage of the device and the manufacturer expects to resume operations in a reasonable period of time; and

added “(D) does not include interruptions in manufacturing that do not lead to a reduction in procedures or diagnostic tests associated with a medical device designed to perform more than one procedure or diagnostic test.

added “(2) Shortage—The term shortage, with respect to a device, means a period of time when the demand or projected demand for the device within the United States exceeds the supply of the device.”

added Paragraph (1) of section 6001(a) of division F of the Families First Coronavirus Response Act (Public Law 116–127) is amended to read as follows:

added “(1) An in vitro diagnostic test defined in section 809.3 of title 21, Code of Federal Regulations (or successor regulations) for the detection of SARS–CoV–2 or the diagnosis of the virus that causes COVID–19, and the administration of such a test, that—

added “(A) is approved, cleared, or authorized under section 510(k), 513, 515, or 564 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360(k), 360c, 360e, 360bbb–3);

added “(B) the developer has requested, or intends to request, emergency use authorization under section 564 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb–3), unless and until the emergency use authorization request under such section 564 has been denied or the developer of such test does not submit a request under such section within a reasonable timeframe;

added “(C) is developed in and authorized by a State that has notified the Secretary of Health and Human Services of its intention to review tests intended to diagnose COVID–19; or

added “(D) other test that the Secretary determines appropriate in guidance.”

added “(6) Additional amounts for supplemental awards—In addition to any amounts made available pursuant to this subsection, section 402A of this Act, or section 10503 of the Patient Protection and Affordable Care Act, there is authorized to be appropriated, and there is appropriated, out of any monies in the Treasury not otherwise appropriated, $1,320,000,000 for fiscal year 2020 for supplemental awards under subsection (d) for the detection of SARS–CoV–2 or the prevention, diagnosis, and treatment of COVID–19.”

added Section 330I of the Public Health Service Act (42 U.S.C. 254c–14) is amended—

added “(p) Report—Not later than 4 years after the date of enactment of the Coronavirus Aid, Relief, and Economic Security Act, and every 5 years thereafter, the Secretary shall prepare and submit to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Energy and Commerce of the House of Representatives a report on the activities and outcomes of the grant programs under subsection (b).”

added Section 330A of the Public Health Service Act (42 U.S.C. 254c) is amended—

added “(B) Grant periods—The Director may award grants under this subsection for periods of not more than 5 years.”

added “(iii) how the rural underserved populations in the local community or region to be served will benefit from and be involved in the development and ongoing operations of the network;”

added “(i) Report—Not later than 4 years after the date of enactment of the Coronavirus Aid, Relief, and Economic Security Act, and every 5 years thereafter, the Secretary shall prepare and submit to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Energy and Commerce of the House of Representatives a report on the activities and outcomes of the grant programs under subsections (e), (f), and (g), including the impact of projects funded under such programs on the health status of rural residents with chronic conditions.”

added “(3) Statutory references to reserve—A reference in any Federal statute, except in the case of subsection (b), to the “Reserve Corps” of the Public Health Service or to the “reserve” of the Public Health Service shall be deemed to be a reference to the Ready Reserve Corps.”

added “(19) Chapter 1223, Retired Pay for Non-Regular Service.

added “(20) Section 12601, Compensation: Reserve on active duty accepting from any person.

added “(21) Section 12684, Reserves: separation for absence without authority or sentence to imprisonment.”

added “(b)

added “(1) The authority vested”

added “(2) For purposes of”

added “(3) For purposes of paragraph (19) of subsection (a), the terms Military department, Secretary concerned, and Armed forces in such title 10 shall be deemed to include, respectively, the Department of Health and Human Services, the Secretary of Health and Human Services, and the Commissioned Corps.”

added During the public health emergency declared by the Secretary of Health and Human Services under section 319 of the Public Health Service Act (42 U.S.C. 247d) on January 31, 2020, with respect to COVID–19, the Secretary may, notwithstanding section 333 of the Public Health Service Act (42 U.S.C. 254f), assign members of the National Health Service Corps, with the voluntary agreement of such corps members, to provide such health services at such places, and for such number of hours, as the Secretary determines necessary to respond to such emergency, provided that such places are within a reasonable distance of the site to which such members were originally assigned, and the total number of hours required are the same as were required of such members prior to the date of enactment of this Act.

added “(1) Consent—The following shall apply with respect to the contents of any record referred to in subsection (a):

added “(A) Such contents may be used or disclosed in accordance with the prior written consent of the patient with respect to whom such record is maintained.

added “(B) Once prior written consent of the patient has been obtained, such contents may be used or disclosed by a covered entity, business associate, or a program subject to this section for purposes of treatment, payment, and health care operations as permitted by the HIPAA regulations. Any information so disclosed may then be redisclosed in accordance with the HIPAA regulations. Section 13405(c) of the Health Information Technology and Clinical Health Act (42 U.S.C. 17935(c)) shall apply to all disclosures pursuant to subsection (b)(1) of this section.

added “(C) It shall be permissible for a patient’s prior written consent to be given once for all such future uses or disclosures for purposes of treatment, payment, and health care operations, until such time as the patient revokes such consent in writing.

added “(D) Section 13405(a) of the Health Information Technology and Clinical Health Act (42 U.S.C. 17935(a)) shall apply to all disclosures pursuant to subsection (b)(1) of this section.”

added “(D) To a public health authority, so long as such content meets the standards established in section 164.514(b) of title 45, Code of Federal Regulations (or successor regulations) for creating de-identified information.”

added “(k) Definitions—For purposes of this section:

added “(1) Breach—The term breach has the meaning given such term for purposes of the HIPAA regulations.

added “(2) Business associate—The term business associate has the meaning given such term for purposes of the HIPAA regulations.

added “(3) Covered entity—The term covered entity has the meaning given such term for purposes of the HIPAA regulations.

added “(4) Health care operations—The term health care operations has the meaning given such term for purposes of the HIPAA regulations.

added “(5) HIPAA regulations—The term HIPAA regulations has the meaning given such term for purposes of parts 160 and 164 of title 45, Code of Federal Regulations.

added “(6) Payment—The term payment has the meaning given such term for purposes of the HIPAA regulations.

added “(7) Public health authority—The term public health authority has the meaning given such term for purposes of the HIPAA regulations.

added “(8) Treatment—The term treatment has the meaning given such term for purposes of the HIPAA regulations.

added “(9) Unsecured protected health information—The term unprotected health information has the meaning given such term for purposes of the HIPAA regulations.”

added “(c) Use of records in criminal, civil, or administrative contexts—Except as otherwise authorized by a court order under subsection (b)(2)(C) or by the consent of the patient, a record referred to in subsection (a), or testimony relaying the information contained therein, may not be disclosed or used in any civil, criminal, administrative, or legislative proceedings conducted by any Federal, State, or local authority, against a patient, including with respect to the following activities:

added “(1) Such record or testimony shall not be entered into evidence in any criminal prosecution or civil action before a Federal or State court.

added “(2) Such record or testimony shall not form part of the record for decision or otherwise be taken into account in any proceeding before a Federal, State, or local agency.

added “(3) Such record or testimony shall not be used by any Federal, State, or local agency for a law enforcement purpose or to conduct any law enforcement investigation.

added “(4) Such record or testimony shall not be used in any application for a warrant.”

added “(f) Penalties—The provisions of sections 1176 and 1177 of the Social Security Act shall apply to a violation of this section to the extent and in the same manner as such provisions apply to a violation of part C of title XI of such Act. In applying the previous sentence—

added “(1) the reference to “this subsection” in subsection (a)(2) of such section 1176 shall be treated as a reference to “this subsection (including as applied pursuant to section 543(f) of the Public Health Service Act)”; and

added “(2) in subsection (b) of such section 1176—

added “(A) each reference to “a penalty imposed under subsection (a)” shall be treated as a reference to “a penalty imposed under subsection (a) (including as applied pursuant to section 543(f) of the Public Health Service Act)”; and

added “(B) each reference to “no damages obtained under subsection (d)” shall be treated as a reference to “no damages obtained under subsection (d) (including as applied pursuant to section 543(f) of the Public Health Service Act)”.”

added “(i) Antidiscrimination

added “(1) In general—No entity shall discriminate against an individual on the basis of information received by such entity pursuant to an inadvertent or intentional disclosure of records, or information contained in records, described in subsection (a) in—

added “(A) admission, access to, or treatment for health care;

added “(B) hiring, firing, or terms of employment, or receipt of worker’s compensation;

added “(C) the sale, rental, or continued rental of housing;

added “(D) access to Federal, State, or local courts; or