---
kind: "section"
citation: "15 U.S.C. § 9132"
title: "15"
title_heading: "Commerce and Trade"
number: "9132"
heading: "Payroll support program"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/9132"
units:
  - "Chapter 116 — Coronavirus Economic Stabilization (cares Act)"
  - "Subchapter III — Economic Stabilization and Assistance to Severely Distressed Sectors of the United States Economy"
  - "Part F — Aviation Manufacturing Jobs Protection"
---

# §9132. Payroll support program

- (a) **In General—** The [Secretary](/usc/15/9041.md?p=9) shall establish a payroll support program and enter into [agreements](/usc/15/7a.md?p=2) with [employers](/usc/15/9131.md?p=4) who meet the eligibility criteria specified in [subsection (b)](#b) and are not ineligible under [subsection (c)](#c), to provide [public contributions](/usc/15/9131.md?p=6) to supplement compensation of an [eligible employee group](/usc/15/9131.md?p=1). There is appropriated for fiscal year 2021, out of amounts in the Treasury not otherwise appropriated, $3,000,000,000, to remain available until September 30, 2023, for the [Secretary](/usc/15/9041.md?p=9) to carry out the payroll support program authorized under the preceding sentence for which 1 percent of the funds may be used for implementation costs and administrative expenses.
- (b) **Eligibility—** The [Secretary](/usc/15/9041.md?p=9) shall enter into an [agreement](/usc/15/7a.md?p=2) and provide [public contributions](/usc/15/9131.md?p=6), for a term no longer than 6 months, solely with an [employer](/usc/15/9131.md?p=4) that agrees to use the funds received under an [agreement](/usc/15/7a.md?p=2) exclusively for the continuation of [employee](/usc/15/9041.md?p=5) wages, salaries, and benefits, to maintain the [total compensation level](/usc/15/9131.md?p=8) for the [eligible employee group](/usc/15/9131.md?p=1) as of April 1, 2020 for the duration of the [agreement](/usc/15/7a.md?p=2), and to facilitate the retention, rehire, or recall of [employees](/usc/15/9041.md?p=5) of the [employer](/usc/15/9131.md?p=4), except that such funds may not be used for back pay of returning rehired or recalled [employees](/usc/15/9041.md?p=5).
- (c) **Ineligibility—** The [Secretary](/usc/15/9041.md?p=9) may not enter into any [agreement](/usc/15/7a.md?p=2) under this section with an [employer](/usc/15/9131.md?p=4) who was allowed a credit under section 2301 of the CARES Act ([26 U.S.C. 3111](/usc/26/3111.md) note) for the immediately preceding calendar quarter ending before such [agreement](/usc/15/7a.md?p=2) is entered into, who received financial assistance under [section 9073 of this title](/usc/15/9073.md), or who is currently expending financial assistance under the paycheck protection program established under [section 636(a)(36) of this title](/usc/15/636.md?p=a-36), as of the date the [employer](/usc/15/9131.md?p=4) submits an application under the payroll support program established under [subsection (a)](#a).
- (d) **Reductions—** To address any shortfall in assistance that would otherwise be provided under this part, the [Secretary](/usc/15/9041.md?p=9) shall reduce, on a pro rata basis, the financial assistance provided under this part.
- (e) **Agreement Deadline—** No [agreement](/usc/15/7a.md?p=2) may be entered into by the [Secretary](/usc/15/9041.md?p=9) under the payroll support program established under [subsection (a)](#a) after the last day of the 6 month period that begins on the effective date of the first [agreement](/usc/15/7a.md?p=2) entered into under such program.

## Source credit

(Pub. L. 117–2, title VII, § 7202, Mar. 11, 2021, 135 Stat. 103.)

## Notes

### Editorial Notes

### References in Text

Section 2301 of the CARES Act, referred to in subsec. (c), is section 2301 of Pub. L. 116–136, which is set out as a note under section 3111 of Title 26, Internal Revenue Code.

### Codification

Section was enacted as part of the American Rescue Plan Act of 2021, and not as part of the CARES Act which in part comprises this chapter.