[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5687 Placed on Calendar Senate (PCS)]
<DOC>
Calendar No. 416
116th CONGRESS
2d Session
H. R. 5687
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 10, 2020
Received; read the first time
February 11, 2020
Read the second time and placed on the calendar
_______________________________________________________________________
AN ACT
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 ``Emergency Supplemental
Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief
Act, 2020''.
SEC. 2. TABLE OF CONTENTS.
The table of contents of this Act is as follows:
DIVISION A--EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR DISASTER RELIEF
ACT, 2020
DIVISION B--PUERTO RICO DISASTER TAX RELIEF ACT OF 2020
DIVISION C--BUDGETARY EFFECTS
SEC. 3. REFERENCES.
Except as expressly provided otherwise, any reference to ``this
Act'' contained in any division of this Act shall be treated as
referring only to the provisions of that division.
DIVISION A--EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR DISASTER RELIEF
ACT, 2020
That the following sums are appropriated, out of any money in the
Treasury not otherwise appropriated, for the fiscal year ending
September 30, 2020, and for other purposes, namely:
TITLE I
DEPARTMENT OF ENERGY
Energy Programs
cybersecurity, energy security, and emergency response
For an additional amount for ``Cybersecurity, Energy Security, and
Emergency Response'', $6,750,000, to remain available until expended,
for necessary expenses related to providing technical assistance
related to natural disasters in U.S. territories, including technical
assistance related to electric grids: Provided, That such amount is
designated by the Congress as being for an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
electricity
For an additional amount for ``Electricity'', $15,000,000
(increased by $3,000,000), to remain available until expended, for
necessary expenses related to providing technical assistance related to
natural disasters in U.S. territories, including technical assistance
related to electric grids: Provided, That such amount is designated by
the Congress as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control
Act of 1985.
TITLE II
DEPARTMENT OF EDUCATION
Hurricane Education Recovery
(including transfer of funds)
For an additional amount for ``Hurricane Education Recovery'' for
necessary expenses related to the consequences of earthquakes occurring
in calendar years 2019 and 2020 as of the date of enactment of this Act
in those areas for which a major disaster or emergency has been
declared under section 401 or 501 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5170 and 5191) (referred
to under this heading as ``covered disaster or emergency''),
$100,000,000 (increased by $1,000,000), to remain available through
September 30, 2022, for assisting in meeting the educational needs of
individuals affected by a covered disaster or emergency: Provided,
That such assistance shall be provided through any of the programs
authorized under this heading in title VIII of subdivision 1 of
division B of the Bipartisan Budget Act of 2018 (Public Law 115-123;
132 Stat. 95), as amended by section 201 of this Act, as determined by
the Secretary of Education, and subject to the terms and conditions
that applied to those programs, except that references to dates and
school years in such Act shall be deemed to be the corresponding dates
and school years for the covered disaster or emergency: Provided
further, That the Secretary of Education may determine the amounts to
be used for each such program and shall notify the Committees on
Appropriations of the House of Representatives and the Senate of these
amounts not later than 7 days prior to obligation: Provided further,
That $1,000,000 of the funds made available under this heading, to
remain available until expended, shall be transferred to the Office of
the Inspector General of the Department of Education for oversight of
activities supported with funds appropriated under this heading, and up
to $500,000 of the funds made available under this heading shall be for
program administration: Provided further, That such amount is
designated by the Congress as being for an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
General Provisions--This Title
Sec. 201. (a) The second proviso under the heading ``Department of
Education--Hurricane Education Recovery'' under title VIII of
subdivision 1 of division B of the Bipartisan Budget Act of 2018
(Public Law 115-123; 132 Stat. 95) is amended--
(1) in paragraph (2)--
(A) in subparagraph (I), by striking ``and'' after
the semicolon;
(B) in subparagraph (J) by inserting ``and'' at the
end; and
(C) by adding at the end the following:
``(K) assistance provided to an eligible entity
under paragraph (1)(A) that was affected by Hurricane
Maria or earthquakes occurring in calendar years 2019
and 2020 as of the date of enactment of the `Emergency
Supplemental Appropriations for Disaster Relief Act,
2020', to assist with restarting school operations,
including assistance provided to an eligible entity
before the date of enactment of the `Emergency
Supplemental Appropriations for Disaster Relief Act,
2020', may be used by the eligible entity to pay the
non-Federal share of a project described in section 406
of the Robert T. Stafford Disaster and Relief Emergency
Act (42 U.S.C. 5172), notwithstanding section
102(e)(3)(A) of title IV of division B of Public Law
109-148 (119 Stat. 2794);'';
(2) in paragraph (9), by striking ``and'' after the
semicolon;
(3) by redesignating paragraph (10) as paragraph (11); and
(4) by inserting after paragraph (9) the following:
``(10) if the amount available under paragraph (3) is
insufficient to meet the need for such assistance as
demonstrated by applications submitted by eligible entities,
the Secretary may use additional funds available under this
heading to fully fund approved applications; and''.
(b) Amounts repurposed pursuant to the amendments made by
subsection (a) that were previously designated by the Congress as an
emergency requirement pursuant to the Balanced Budget and Emergency
Deficit Control Act of 1985 are designated by the Congress as being for
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
Sec. 202. (a) Amounts previously made available for activities
authorized under ``Department of Education--Hurricane Education
Recovery'' in title VIII of subdivision 1 of division B of the
Bipartisan Budget Act of 2018 (Public Law 115-123; 132 Stat. 95) may be
used to address unmet needs, as determined by the Secretary, for that
heading in this Act and in the Additional Supplemental Appropriations
for Disaster Relief Act, 2019 (Public Law 116-20; 133 Stat. 890). In
addition, any funds provided under the heading ``Department of
Education--Hurricane Education Recovery'' in this Act that are
allocated in response to a covered disaster or emergency may be used
interchangeably and without limitation for the same activities related
to Hurricanes Maria and Irma.
(b) Amounts repurposed pursuant to this section that were
previously designated by the Congress, respectively, as an emergency
requirement or as being for disaster relief pursuant to the Balanced
Budget and Emergency Deficit Control Act are designated by the Congress
as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control
Act of 1985 or as being for disaster relief pursuant to section
251(b)(2)(D) of the Balanced Budget and Emergency Deficit Control Act
of 1985.
Sec. 203. Not later than 30 days after the date of enactment of
this Act, the Secretary of Education shall provide a detailed spend
plan of anticipated uses of funds made available in this title,
including estimated personnel and administrative costs, to the
Committees on Appropriations of the House of Representatives and the
Senate: Provided, That such plan shall be updated and submitted to the
Committees on Appropriations of the House of Representatives and the
Senate every 60 days until all funds are expended or expire.
Sec. 204. Section 392 of the Higher Education Act of 1965 (20
U.S.C. 1068a) is amended by adding at the end the following:
``(d) Waiver Authority With Respect to Institutions Located in an
Area Affected by Hurricane Maria.--
``(1) Waiver authority.--Notwithstanding any other
provision of law, unless enacted with specific reference to
this section, for any affected institution that was receiving
assistance under this title at the time of a covered hurricane
disaster, the Secretary shall, for each of the fiscal years
2020 through 2022 (and may, for each of the fiscal years 2023
and 2024)--
``(A) waive--
``(i) the eligibility data requirements set
forth in section 391(d);
``(ii) the wait-out period set forth in
section 313(d);
``(iii) the allotment requirements under
section 324; and
``(iv) the use of the funding formula
developed pursuant to section 326(f)(3);
``(B) waive or modify any statutory or regulatory
provision to ensure that affected institutions that
were receiving assistance under this title at the time
of a covered hurricane disaster are not adversely
affected by any formula calculation for fiscal year
2020 or for any of the four succeeding fiscal years, as
necessary; and
``(C) make available to each affected institution
an amount that is not less than the amount made
available to such institution under this title for
fiscal year 2017, except that for any fiscal year for
which the funds appropriated for payments under this
title are less than the appropriated level for fiscal
year 2017, the amount made available to such
institutions shall be ratably reduced among the
institutions receiving funds under this title.
``(2) Definitions.--In this subsection:
``(A) Affected institution.--The term `affected
institution' means an institution of higher education
that--
``(i) is--
``(I) a part A institution (which
term shall have the meaning given the
term `eligible institution' under
section 312(b)); or
``(II) a part B institution, as
such term is defined in section 322(2),
or as identified in section 326(e);
``(ii) is located in a covered area
affected by a hurricane disaster; and
``(iii) is able to demonstrate that, as a
result of the impact of a covered hurricane
disaster, the institution--
``(I) incurred physical damage;
``(II) has pursued collateral
source compensation from insurance, the
Federal Emergency Management Agency,
and the Small Business Administration,
as appropriate; and
``(III) was not able to fully
reopen in existing facilities or to
fully reopen to the pre-hurricane
enrollment levels during the 30-day
period beginning on September 7, 2017.
``(B) Covered area affected by a hurricane
disaster.--The term `covered area affected by a
hurricane disaster' means an area for which the
President declared a major disaster under section 401
of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5170) as a result of
Hurricane Maria.
``(C) Covered hurricane disaster.--The term
`covered hurricane disaster' means a major disaster
that the President declared to exist, in accordance
with section 401 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5170),
and that was caused by Hurricane Maria or Hurricane
Irma.''.
TITLE III
DEPARTMENT OF TRANSPORTATION
Federal Highway Administration
emergency relief program
For an additional amount for the Emergency Relief Program as
authorized under section 125 of title 23, United States Code,
$1,250,000,000, to remain available until expended: Provided, That
such amount is designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Community Planning and Development
community development fund
(including transfers of funds)
For an additional amount for ``Community Development Fund'',
$2,000,000,000 (reduced by $1,000,000) (increased by $1,000,000), to
remain available until expended, for necessary expenses for activities
authorized under title I of the Housing and Community Development Act
of 1974 (42 U.S.C. 5301 et seq.) related to disaster relief, long-term
recovery, restoration of infrastructure and housing, economic
revitalization, and mitigation in the most impacted and distressed
areas resulting from an emergency declaration relating to earthquakes
that occurred in 2020 or a declaration of a major disaster that
occurred in 2020 pursuant to the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5121 et seq.): Provided, That
funds shall be awarded directly to the State, unit of general local
government, or Indian tribe (as such term is defined in section 102 of
the Housing and Community Development Act of 1974) at the discretion of
the Secretary: Provided further, That in determining the amount
allocated under this heading for any grantee, the Secretary shall
include an additional amount for mitigation that is not less than 45
percent of the amount allocated for such grantee for unmet needs:
Provided further, That the Secretary shall allocate for grantees, based
on the best available data, funds provided for assistance under this
heading no later than 60 days after the date the disaster occurs, or
the date of enactment of this Act, whichever is later: Provided
further, That the Secretary may extend the deadline in the preceding
proviso by an additional 30 days if the Secretary jointly certifies
with the Administrator of the Federal Emergency Management Agency for
each such extension, that the Federal Emergency Management Agency has
not made sufficient information available to the Secretary regarding
relevant unmet recovery needs to make allocations in accordance with
such deadlines: Provided further, That not later than 5 days after
making any such certification, the Secretary shall transmit to the
Committees on Appropriations of the House of Representatives and the
Senate, and publish in the Federal Register such certification:
Provided further, That not later than 90 days after the allocation of
funds made to a grantee under this heading and before the Secretary
obligates any of such funds for a grantee, the grantee shall submit a
plan to the Secretary for approval detailing the proposed use of all
funds, including criteria for eligibility and how the use of these
funds will address long-term recovery and restoration of infrastructure
and housing, economic revitalization, and mitigation in the most
impacted and distressed areas: Provided further, That the Secretary
shall approve or disapprove such plan not later than 60 days after
submission of the plan to the Secretary, and shall immediately notify
the applicant of the Secretary's decision: Provided further, That if
the Secretary disapproves a plan, not later than 3 days after such
disapproval the Secretary shall inform the applicant in writing of (A)
the reasons for disapproval, and (B) actions that the applicant could
take to meet the criteria for approval: Provided further, That the
Secretary shall, for a period of not less than 45 days following the
date of disapproval, permit amendments to, or the resubmission of, any
plan that is disapproved: Provided further, That the Secretary shall
approve or disapprove a plan amendment not later than 30 days after
receipt of such amendments or resubmission: Provided further, That the
Secretary shall ensure that all grant agreements necessary for prompt
disbursement of funds allocated to a grantee are executed no later than
60 days after the date of approval of a grantee's plan: Provided
further, That prior to making any grant of funds provided under this
heading the Secretary, (1) must receive from the grantee information
that allows the Secretary to certify that such grantee has in place
proficient financial controls and procurement processes and has
established adequate procedures to prevent any duplication of benefits
as defined by section 312 of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5155), to ensure timely expenditure
of funds, to maintain comprehensive websites regarding all disaster
recovery activities assisted with these funds, and to detect and
prevent waste, fraud, and abuse of funds, and (2) shall certify in
advance that such grantee has in place such controls, processes and
procedure: Provided further, That the Secretary shall not prohibit the
use of funds made available under this heading for non-Federal share as
authorized by section 105(a)(9) of the Housing and Community
Development Act of 1974 (42 U.S.C. 5305(a)(9)): Provided further, That
with the amounts made available under this heading, grantees may
establish grant programs to assist small businesses for working capital
purposes to aid in recovery: Provided further, That with respect to
any such duplication of benefits, the Secretary shall act in accordance
with section 1210 of the Disaster Recovery Reform Act of 2018 (division
D of Public Law 115-254; 132 Stat. 3442) and section 312 of the Robert
T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
5155): Provided further, That the Secretary shall require grantees to
maintain on a public website information, ensuring meaningful access
for individuals with limited English proficiency in accordance with the
Final Guidance issued by the Department of Housing and Urban
Development on January 22, 2007 (72 Fed. Reg. 2732), containing common
reporting criteria established by the Department that permits
individuals and entities awaiting assistance and the general public to
see how all grant funds are used, including copies of all relevant
procurement documents, grantee administrative contracts and details of
ongoing procurement processes, as determined by the Secretary:
Provided further, That such funds may not be used for activities
reimbursable by, or for which funds have been made available by, the
Federal Emergency Management Agency or the Army Corps of Engineers:
Provided further, That funds allocated under this heading shall not be
considered relevant to the non-disaster formula allocations made
pursuant to section 106 of the Housing and Community Development Act of
1974 (42 U.S.C. 5306): Provided further, That a State, unit of general
local government, or Indian tribe may use up to 5 percent of its
allocation for administrative costs: Provided further, That in
administering the funds under this heading, the Secretary of Housing
and Urban Development may waive, or specify alternative requirements
for, any provision of any statute or regulation that the Secretary
administers in connection with the obligation by the Secretary or the
use by the recipient of these funds (except for any requirements
related to fair housing, nondiscrimination, labor standards, the
environment, and any timelines specified under this heading), if the
Secretary finds that good cause exists for the waiver or alternative
requirement and such waiver or alternative requirement would not be
inconsistent with the overall purpose of title I of the Housing and
Community Development Act of 1974: Provided further, That,
notwithstanding the preceding proviso, recipients of funds provided
under this heading that use such funds to supplement Federal assistance
provided under section 402, 403, 404, 406, 407, 408(c)(4), or 502 of
the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5121 et seq.) may adopt, without review or public comment, any
environmental review, approval, or permit performed by a Federal
agency, and such adoption shall satisfy the responsibilities of the
recipient with respect to such environmental review, approval or
permit: Provided further, That, notwithstanding section 104(g)(2) of
the Housing and Community Development Act of 1974 (42 U.S.C.
5304(g)(2)), the Secretary may, upon receipt of a request for release
of funds and certification, immediately approve the release of funds
for an activity or project assisted under this heading if the recipient
has adopted an environmental review, approval or permit under the
preceding proviso or the activity or project is categorically excluded
from review under the National Environmental Policy Act of 1969 (42
U.S.C. 4321 et seq.): Provided further, That the Secretary shall
publish via notice in the Federal Register any waiver, or alternative
requirement, to any statute or regulation that the Secretary
administers pursuant to title I of the Housing and Community
Development Act of 1974 no later than 5 days before the effective date
of such waiver or alternative requirement: Provided further, That of
the amounts made available under this heading, up to $5,000,000 shall
be made available for capacity building and technical assistance,
including assistance on contracting and procurement processes, to
support States, units of general local government, or Indian tribes
(and their subrecipients) that receive allocations pursuant to this
heading, or may receive similar allocations for disaster recovery in
future appropriations Acts: Provided further, That of the amounts made
available under this heading, up to $2,500,000 shall be transferred, in
aggregate, to ``Department of Housing and Urban Development--Program
Office Salaries and Expenses--Community Planning and Development'' for
necessary costs, including information technology costs, of
administering and overseeing the obligation and expenditure of amounts
under this heading: Provided further, That the amount specified in the
preceding proviso shall be combined with funds appropriated under the
same heading in prior appropriations Acts without limitation: Provided
further, That the Secretary shall transmit each certification made
under the authorities provided in this Act to the Committees on
Appropriations of the House of Representatives and the Senate no later
than 3 days after making any such certification: Provided further,
That such amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985: Provided
further, That amounts repurposed under this heading that were
previously designated by the Congress as an emergency requirement
pursuant to the Balanced Budget and Emergency Deficit Control Act are
designated by the Congress as an emergency requirement pursuant to
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit
Control Act of 1985.
GENERAL PROVISIONS--THIS TITLE
Sec. 301. For an additional amount for ``Department of Housing and
Urban Development--Community Planning and Development--Community
Development Fund'', $1,260,000,000 (increased by $45,000,000), to
remain available until expended, which amounts shall be allocated and
used under the same authority and conditions as the additional
appropriations under the heading ``Department of Housing and Urban
Development--Community Planning and Development--Community Development
Fund'' of title XI of the Additional Supplemental Appropriations for
Disaster Relief Act, 2019 (Public Law 116-20; 133 Stat. 896):
Provided, That not less than $1,530,000,000 of the funds made available
in this section and under the heading ``Department of Housing and Urban
Development--Community Planning and Development--Community Development
Fund'' of title XI of the Additional Supplemental Appropriations for
Disaster Relief Act, 2019 (Public Law 116-20) shall be allocated to
grantees, no later than 60 days after the date of enactment of this
Act, for mitigation activities in the most impacted and distressed
areas resulting from a major disaster that occurred in 2018 or 2019:
Provided further, That such allocations shall be made in the same
proportion that the amount of funds each grantee received under this
section, under the heading ``Department of Housing and Urban
Development--Community Planning and Development--Community Development
Fund'' of title XI of the Additional Supplemental Appropriations for
Disaster Relief Act, 2019 (Public Law 116-20), and under the same
heading in division I of Public Law 115-254 bears to the amount of all
funds provided to all grantees that received allocations for disasters
that occurred in 2018 or 2019: Provided further, That none of the
funds made available under this section or under the heading
``Department of Housing and Urban Development--Community Planning and
Development--Community Development Fund'' of title XI of the Additional
Supplemental Appropriations for Disaster Relief Act, 2019 (Public Law
116-20) may be used for any part of a major disaster that was declared
in 2020: Provided further, That in administering funds made available
under this section and title XI of the Additional Supplemental
Appropriations for Disaster Relief Act, 2019 (Public Law 116-20), the
fourth proviso under the heading ``Department of Housing and Urban
Development--Community Planning and Development--Community Development
Fund'' in Public Law 116-20 and the first proviso of section 1102 of
such Public Law shall have no force or effect: Provided further, That
such amount is designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985: Provided further, That
amounts repurposed by this section that were previously designated by
the Congress as an emergency requirement or as being for disaster
relief pursuant to the Balanced Budget and Emergency Deficit Control
Act are designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985 or as being for disaster
relief pursuant to section 251(b)(2)(D) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
Sec. 302. (a) Amounts previously made available for activities
authorized under title I of the Housing and Community Development Act
of 1974 (42 U.S.C. 5301 et seq.) related to disaster relief, long-term
recovery, restoration of infrastructure and housing, economic
revitalization, and mitigation in the most impacted and distressed
areas resulting from a major disaster, including funds provided under
the heading ``Department of Housing and Urban Development--Community
Planning and Development--Community Development Fund'' in prior
appropriations Acts, that were allocated in response to Hurricanes Irma
and Maria, may be used interchangeably and without limitation for the
same activities funded under the heading ``Department of Housing and
Urban Development--Community Planning and Development--Community
Development Fund'' in this Act. In addition, any funds provided under
the heading ``Department of Housing and Urban Development--Community
Planning and Development--Community Development Fund'' in this Act may
be used interchangeably and without limitation for the same activities
in the most impacted and distressed areas related to Hurricanes Irma
and Maria.
(b)(1) Until the date on which the Secretary of Housing and Urban
Development publishes a Federal Register Notice implementing this
provision--
(A) grantees may submit for approval by the Secretary of
Housing and Urban Development revised plans for the use of
funds related to Hurricanes Irma and Maria that expand the
eligible beneficiaries of existing programs contained in such
previously approved plans to include those activities funded
under the heading ``Department of Housing and Urban
Development--Community Planning and Development--Community
Development Fund'' in this Act; and
(B) approval of any such revised plans shall include the
execution of revised grant terms and conditions as necessary.
(2) Beginning on the date of the publication of the
implementing Notice, any plan revisions shall follow the
requirements contained in such Notice.
(c) Amounts repurposed by this section that were previously
designated by the Congress as an emergency requirement or as being for
disaster relief pursuant to the Balanced Budget and Emergency Deficit
Control Act are designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985 or as being for disaster
relief pursuant to section 251(b)(2)(D) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
Sec. 303. For funds appropriated under the heading ``Department of
Housing and Urban Development--Community Planning and Development--
Community Development Fund'' in subdivision 1 of division B of the
Bipartisan Budget Act of 2018 (Public Law 115-123) or the Additional
Supplemental Appropriations for Disaster Relief Act, 2019 (Public Law
116-20), the Secretary shall execute all grant agreements for
disbursement of funds allocated to a grantee no later than 60 days
after the date of approval of a grantee's plan for the use of funds:
Provided, That amounts repurposed by this section that were previously
designated as an emergency requirement or as being for disaster relief
pursuant to the Balanced Budget and Emergency Deficit Control Act of
1985 are designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985 or as being for disaster
relief pursuant to section 251(b)(2)(D) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
Sec. 304. (a) The Secretary of Housing and Urban Development, the
Secretary of Energy, the Administrator of the Federal Emergency
Management Agency, and other Federal partners, shall complete the
interagency consultation and coordination of Federal investments
necessary for the Secretary of Housing and Urban Development to develop
administrative requirements for funds provided for enhanced or improved
electrical power systems under the heading ``Department of Housing and
Urban Development--Community Planning and Development--Community
Development Fund'' in title XI of subdivision 1 of division B of the
Bipartisan Budget Act of 2018 (Public Law 115-123) no later than 30
days after the date of enactment of this Act.
(b) With respect to amounts made available for enhanced or improved
electrical power systems under the heading ``Department of Housing and
Urban Development--Community Planning and Development--Community
Development Fund'' in title XI of subdivision 1 of division B of the
Bipartisan Budget Act of 2018 (Public Law 115-123), the Secretary of
Housing and Urban Development shall publish in the Federal Register the
allocations to all eligible grantees, and the necessary administrative
requirements applicable to such allocations no later than 60 days after
the date of enactment of this Act.
(c) Amounts repurposed pursuant to this section that were
previously designated by the Congress as an emergency requirement or as
being for disaster relief pursuant to the Balanced Budget and Emergency
Deficit Control Act of 1985 are designated by the Congress as being for
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985 or as being
for disaster relief pursuant to section 251(b)(2)(D) of the Balanced
Budget and Emergency Deficit Control Act of 1985.
TITLE IV--GENERAL PROVISIONS--THIS ACT
Sec. 401. In addition to other amounts made available by section
309 of division A of the Additional Supplemental Appropriations for
Disaster Relief Requirements Act, 2017 (Public Law 115-72; 131 Stat.
1229), and by section 104 of title I of the Additional Supplemental
Appropriations for Disaster Relief Act, 2019 (Public Law 116-20; 133
Stat. 874), there is appropriated to the Secretary, out of any moneys
in the Treasury not otherwise appropriated, for the fiscal year ending
September 30, 2020, $40,000,000 (increased by $170,000,000) to provide
a grant to the Commonwealth of Puerto Rico for disaster nutrition
assistance in response to a major earthquake disaster or emergency
designated by the President under the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.):
Provided, That the funds made available to the Commonwealth of Puerto
Rico under this section shall remain available for obligation by the
Commonwealth until September 30, 2021, and shall be in addition to
funds otherwise made available: Provided further, That such amount is
designated by the Congress as being for an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
Sec. 402. (a) Section 20601 of the Bipartisan Budget Act of 2018
(Public Law 115-123) is amended by striking ``and DR-4335-USVI'' and
inserting ``DR-4335-USVI, and for all major disasters declared under
the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5121 et seq.) for Puerto Rico or the United States Virgin
Islands during calendar year 2020''.
(b) Subsection (a) shall be applied as if it were in effect
beginning on January 1, 2020.
(c) Amounts repurposed by this section and the amendments made by
this section that were previously designated by the Congress as an
emergency requirement or as being for disaster relief pursuant to the
Balanced Budget and Emergency Deficit Control Act of 1985 are
designated by the Congress as being for an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and
Emergency Deficit Control Act of 1985 or as being for disaster relief
pursuant to section 251(b)(2)(D) of the Balanced Budget and Emergency
Deficit Control Act of 1985.
Sec. 403. Each amount appropriated or made available by this Act
is in addition to amounts otherwise appropriated for the fiscal year
involved.
Sec. 404. No part of any appropriation contained in this Act shall
remain available for obligation beyond the current fiscal year unless
expressly so provided herein.
Sec. 405. Unless otherwise provided for by this Act, the
additional amounts appropriated by this Act to appropriations accounts
shall be available under the authorities and conditions applicable to
such appropriations accounts for fiscal year 2020.
Sec. 406. Each amount designated in this Act by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985 shall
be available (or rescinded or transferred, if applicable) only if the
President subsequently so designates all such amounts and transmits
such designations to the Congress.
Sec. 407. Any amount appropriated by this Act, designated by the
Congress as an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control
Act of 1985 and subsequently so designated by the President, and
transferred pursuant to transfer authorities provided by this Act shall
retain such designation.
This division may be cited as the ``Emergency Supplemental
Appropriations for Disaster Relief Act, 2020''.
DIVISION B--PUERTO RICO DISASTER TAX RELIEF ACT OF 2020
short title
Sec. 101. This division may be cited as the ``Puerto Rico Disaster
Tax Relief Act of 2020''.
qualified puerto rico disaster zone defined
Sec. 102. For purposes of this division, the term ``qualified
Puerto Rico disaster zone'' means any area--
(1) with respect to which a major disaster was declared by
the President under section 401 of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act by reason of the
earthquakes occurring in or near Puerto Rico beginning on
December 28, 2019, and ending on the date which is 60 days
after the date of the enactment of this Act, and
(2) which was determined by the President to warrant
individual or individual and public assistance from the Federal
Government under such Act by reason of such earthquakes.
child tax credit for puerto rico and other possessions of the united
states
Sec. 103. (a) Puerto Rico.--
(1) Same treatment of families in puerto rico with one
child or two children that is currently provided to families in
puerto rico with three or more children.--Section 24(d) of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(4) Residents of puerto rico.--In the case of an
individual who is a bona fide resident of Puerto Rico (within
the meaning of section 937(a)) for the taxable year, paragraph
(1)(B)(ii) shall be applied by substituting `1 or more
qualifying children' for `3 or more qualifying children'.''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to taxable years beginning after December 31, 2019.
(b) Mirror Code Possessions.--The Secretary of the Treasury shall
pay to each possession of the United States with a mirror code tax
system amounts equal to the loss to that possession by reason of the
application of section 24 of the Internal Revenue Code of 1986 with
respect to taxable years beginning after 2019. Such amounts shall be
determined by the Secretary of the Treasury based on information
provided by the government of the respective possession.
(c) American Samoa.--The Secretary of the Treasury shall pay to
American Samoa amounts estimated by the Secretary of the Treasury as
being equal to the aggregate benefits that would have been provided to
the residents of American Samoa by reason of the application of section
24 of such Code for taxable years beginning after 2019 if the
provisions of such section had been in effect in American Samoa. The
preceding sentence shall not apply unless American Samoa has a plan,
which has been approved by the Secretary of the Treasury, under which
American Samoa will promptly distribute such payments to the residents
of American Samoa in a manner which replicates to the greatest degree
practicable the benefits that would have been so provided to each such
resident.
(d) Definitions and Special Rules.--
(1) In general.--No credit shall be allowed against United
States income taxes for any taxable year under section 24 of
the Internal Revenue Code of 1986 to any person--
(A) to whom a credit is allowed against taxes
imposed by a possession with a mirror code tax system
by reason of the application of section 24 of such Code
in such possession for such taxable year, or
(B) who is eligible for a payment under a plan
described in subsection (c) with respect to such
taxable year.
(2) 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.
(3) Treatment of payments.--For purposes of section
1324(b)(2) of title 31, United States Code, the payments under
subsections (b) and (c) shall be treated in the same manner as
a refund due from the credit allowed under section 24 of the
Internal Revenue Code of 1986.
application of earned income tax credit in possessions of the united
states
Sec. 104. (a) In General.--Chapter 77 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new section:
``SEC. 7529. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF
THE UNITED STATES.
``(a) Puerto Rico.--
``(1) In general.--With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to Puerto
Rico equal to--
``(A) the specified matching amount for such
calendar year, plus
``(B) in the case of calendar years 2021 through
2025, the lesser of--
``(i) the expenditures made by Puerto Rico
during such calendar year for education efforts
with respect to individual taxpayers and tax
return preparers relating to the earned income
tax credit, or
``(ii) $1,000,000.
``(2) Requirement to reform earned income tax credit.--The
Secretary shall not make any payments under paragraph (1) with
respect to any calendar year unless Puerto Rico has in effect
an earned income tax credit for taxable years beginning in or
with such calendar year which (relative to the earned income
tax credit which was in effect for taxable years beginning in
or with calendar year 2019) increases the percentage of earned
income which is allowed as a credit for each group of
individuals with respect to which such percentage is separately
stated or determined in a manner designed to substantially
increase workforce participation.
``(3) Specified matching amount.--For purposes of this
subsection--
``(A) In general.--The term `specified matching
amount' means, with respect to any calendar year, the
lesser of--
``(i) the excess (if any) of--
``(I) the cost to Puerto Rico of
the earned income tax credit for
taxable years beginning in or with such
calendar year, over
``(II) the base amount for such
calendar year, or
``(ii) the product of 3, multiplied by the
base amount for such calendar year.
``(B) Base amount.--
``(i) Base amount for 2021.--In the case of
calendar year 2021, the term `base amount'
means the greater of--
``(I) the cost to Puerto Rico of
the earned income tax credit for
taxable years beginning in or with
calendar year 2019 (rounded to the
nearest multiple of $1,000,000), or
``(II) $200,000,000.
``(ii) Inflation adjustment.--In the case
of any calendar year after 2021, the term `base
amount' means the dollar amount determined
under clause (i) increased by an amount equal
to--
``(I) such dollar amount,
multiplied by--
``(II) the cost-of-living
adjustment determined under section
1(f)(3) for such calendar year,
determined by substituting `calendar
year 2020' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
Any amount determined under this clause shall
be rounded to the nearest multiple of
$1,000,000.
``(4) Rules related to payments and reports.--
``(A) Timing of payments.--The Secretary shall make
payments under paragraph (1) for any calendar year--
``(i) after receipt of the report described
in subparagraph (B) for such calendar year, and
``(ii) except as provided in clause (i),
within a reasonable period of time before the
due date for individual income tax returns (as
determined under the laws of Puerto Rico) for
taxable years which began on the first day of
such calendar year.
``(B) Annual reports.--With respect to calendar
year 2021 and each calendar year thereafter, Puerto
Rico shall provide to the Secretary a report which
shall include--
``(i) an estimate of the costs described in
paragraphs (1)(B)(i) and (3)(A)(i)(I) with
respect to such calendar year, and
``(ii) a statement of such costs with
respect to the preceding calendar year.
``(C) Adjustments.--
``(i) In general.--In the event that any
estimate of an amount is more or less than the
actual amount as later determined and any
payment under paragraph (1) was determined on
the basis of such estimate, proper payment
shall be made by, or to, the Secretary (as the
case may be) as soon as practicable after the
determination that such estimate was
inaccurate. Proper adjustment shall be made in
the amount of any subsequent payments made
under paragraph (1) to the extent that proper
payment is not made under the preceding
sentence before such subsequent payments.
``(ii) Additional reports.--The Secretary
may require such additional periodic reports of
the information described in subparagraph (B)
as the Secretary determines appropriate to
facilitate timely adjustments under clause (i).
``(D) Determination of cost of earned income tax
credit.--For purposes of this subsection, the cost to
Puerto Rico of the earned income tax credit shall be
determined by the Secretary on the basis of the laws of
Puerto Rico and shall include reductions in revenues
received by Puerto Rico by reason of such credit and
refunds attributable to such credit, but shall not
include any administrative costs with respect to such
credit.
``(b) Possessions With Mirror Code Tax Systems.--
``(1) In general.--With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to the
Virgin Islands, Guam, and the Commonwealth of the Northern
Mariana Islands equal to--
``(A) 75 percent of the cost to such possession of
the earned income tax credit for taxable years
beginning in or with such calendar year, plus
``(B) in the case of calendar years 2021 through
2025, the lesser of--
``(i) the expenditures made by such
possession during such calendar year for
education efforts with respect to individual
taxpayers and tax return preparers relating to
such earned income tax credit, or
``(ii) $50,000.
``(2) Application of certain rules.--Rules similar to the
rules of subparagraphs (A), (B), (C), and (D) of subsection
(a)(4) shall apply for purposes of this subsection.
``(c) American Samoa.--
``(1) In general.--With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to
American Samoa equal to--
``(A) the lesser of--
``(i) 75 percent of the cost to American
Samoa of the earned income tax credit for
taxable years beginning in or with such
calendar year, or
``(ii) $12,000,000, plus
``(B) in the case of calendar years 2021 through
2025, the lesser of--
``(i) the expenditures made by American
Samoa during such calendar year for education
efforts with respect to individual taxpayers
and tax return preparers relating to such
earned income tax credit, or
``(ii) $50,000.
``(2) Requirement to enact and maintain an earned income
tax credit.--The Secretary shall not make any payments under
paragraph (1) with respect to any calendar year unless American
Samoa has in effect an earned income tax credit for taxable
years beginning in or with such calendar year which allows a
refundable tax credit to individuals on the basis of the
taxpayer's earned income which is designed to substantially
increase workforce participation.
``(3) Inflation adjustment.--In the case of any calendar
year after 2021, the $12,000,000 amount in paragraph (1)(A)(ii)
shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by--
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for such calendar year,
determined by substituting `calendar year 2020' for
`calendar year 2016' in subparagraph (A)(ii) thereof.
Any increase determined under this clause shall be rounded to
the nearest multiple of $100,000.
``(4) Application of certain rules.--Rules similar to the
rules of subparagraphs (A), (B), (C), and (D) of subsection
(a)(4) shall apply for purposes of this subsection.
``(d) 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.''.
(b) Clerical Amendment.--The table of sections for chapter 77 of
such Code is amended by adding at the end the following new item:
``Sec. 7529. Application of earned income tax credit to possessions of
the United States.''.
low-income housing credit allocations for puerto rico
Sec. 105. (a) In General.--For purposes of section 42 of the
Internal Revenue Code of 1986, the State housing credit ceiling for
Puerto Rico for calendar year 2020 shall be increased by $50,000,000.
(b) Qualified Puerto Rico Disaster Zones Treated as Difficult
Development Areas.--
(1) In general.--For purposes of section 42 of the Internal
Revenue Code of 1986, in the case of a qualified building
placed in service in a qualified Puerto Rico disaster zone (as
defined in section 102), such area shall be treated as a
difficult development area under subclause (I) of section
42(d)(5)(B)(iii) but shall not be taken into account for
purposes of applying the limitation under subclause (II) of
such section.
(2) Qualified building.--For purposes of this subsection,
the term ``qualified building'' means any building which is
allocated a housing credit dollar amount during calendar year
2020 or 2021.
(3) Other definitions.--Terms used in this section which
are also used in section 42 of the Internal Revenue Code of
1986 shall have the same meaning when used in this section as
when used in such section 42.
new markets tax credit allocations for puerto rico
Sec. 106. (a) In General.--For purposes of section 45D of the
Internal Revenue Code of 1986--
(1) the new markets tax credit limitation otherwise
determined under subsection (f)(1) thereof for each of 2020 and
2021 shall be increased by $500,000,000, to be allocated among
specified community development entities to make qualified low-
income community investments in Puerto Rico, and
(2) section 45D(f)(3) shall be applied--
(A) separately with respect to the amounts of the
increases under paragraph (1), and
(B) solely with respect to the amounts of the
increases described in subparagraph (A), the last
sentence of such section shall not prevent such amounts
from being carried to calendar year 2026.
(b) Specified Community Development Entities.--For purposes of this
section, the term ``specified community development entity'' means any
qualified community development entity if such entity has a history of
making qualified low-income community investments in federally declared
disaster areas or Puerto Rico.
(c) Other Definitions.--Terms used in this section which are also
used in section 45D of the Internal Revenue Code of 1986 shall have the
same meaning when used in this section as when used in such section
45D.
cover over of distilled spirits taxes
Sec. 107. (a) Repeal of Limitation on Cover Over of Distilled
Spirits Taxes to Puerto Rico and Virgin Islands.--
(1) In general.--Section 7652 of the Internal Revenue Code
of 1986 is amended by striking subsection (f) and by
redesignating subsections (g) and (h) as subsections (f) and
(g), respectively.
(2) Conforming amendment.--Section 7652(f)(1) of such Code,
as redesignated by paragraph (1), is amended by--
(A) striking subparagraph (B), and
(B) by striking ``as if--'' and all that follows
through ``the use and tax'' and inserting ``as if the
use and tax''.
(3) Effective date.--The amendments made by this subsection
shall apply to distilled spirits brought into the United States
after December 31, 2019.
(b) Transfer to Puerto Rico Conservation Trust Fund of Portion of
Puerto Rico Rum Cover Over.--
(1) In general.--Section 7652(e) of the Internal Revenue
Code of 1986 is amended by redesignating paragraphs (3), (4),
and (5) as paragraphs (4), (5), and (6), respectively, and by
inserting after paragraph (2) the following new paragraph:
``(2) Transfer to puerto rico conservation trust fund of
portion of rum cover over.--
``(A) In general.--From any amount otherwise
required to be covered over to the treasury of Puerto
Rico under this section with respect to taxes collected
on rum under section 5001(a)(1) or subsection (a) of
this section, the Secretary of the Treasury shall
transfer to the Puerto Rico Conservation Trust Fund an
amount equal to $0.46 per proof gallon of rum to which
such cover over is attributable. Any amount transferred
under the preceding sentence shall be treated for
purposes of this section (other than this paragraph) as
having been covered over to the treasury of Puerto
Rico.
``(B) Puerto rico conservation trust fund.--For
purposes of this section, the term `Puerto Rico
Conservation Trust Fund' means the fund established
pursuant to a Memorandum of Understanding between the
United States Department of the Interior and the
Commonwealth of Puerto Rico, dated December 24,
1968.''.
(2) Effective date.--The amendments made by this section
shall apply to rum brought into the United States after
December 31, 2019.
(c) Cover Over Determined Without Regard to Certain Rate
Reductions.--
(1) In general.--Section 7652 of the Internal Revenue Code
of 1986, as amended by subsection (a)(1), is amended by adding
at the end the following new subsection:
``(h) Cover Over Determined Without Regard to Certain Rate
Reductions.--For purposes of subsections (a)(3), (b)(3), and (e), the
amount of taxes imposed and collected under section 5001(a)(1) shall be
determined without regard to section 5001(c).''.
(2) Conforming amendment.--Section 7652(e) of such Code, as
amended by subsection (b)(1), is amended by striking paragraph
(6).
(3) Effective date.--The amendments made by this subsection
shall take effect as if included in section 13807 of Public Law
115-97.
employee retention credit with respect to individuals employed in the
qualified puerto rico disaster zone
Sec. 108. (a) In General.--The Secretary of the Treasury shall pay
to Puerto Rico the amount determined under subsection (b) for the
purpose of providing an employee retention credit with respect to
individuals employed in a qualified Puerto Rico disaster zone (as
defined in section 102). The preceding sentence shall not apply unless
Puerto Rico has a plan for implementing such employee retention
credit--
(1) which is similar to the plan approved under section
504(d)(1)(B) of the Disaster Tax Relief and Airport and Airway
Extension Act of 2017,
(2) under which Puerto Rico will promptly distribute such
payments to its residents, and
(3) which has been approved by the Secretary of the
Treasury for purposes of this section.
(b) Determination of Payment Amount.--
(1) In general.--The amount determined under this
subsection is the product of--
(A) the aggregate amount of payments made under
section 504(d)(1)(B) of the Disaster Tax Relief and
Airport and Airway Extension Act of 2017, multiplied by
(B) the population adjustment ratio.
(2) Population adjustment ratio.--For purposes of this
subsection, the term population adjustment ratio means the
ratio of--
(A) the number of individuals estimated by the
Secretary of the Treasury to have been present in the
qualified Puerto Rico disaster zone (as defined in
section 102), over
(B) the number of individuals estimated by the
Secretary of the Treasury to have been present in the
Hurricane Maria disaster zone (as defined in section
501(c) of the Disaster Tax Relief and Airport and
Airway Extension Act of 2017).
(c) Report to Congress.--Not later than 90 days after substantially
all of the employee retention credits under this section have been paid
or allowed to taxpayers in Puerto Rico, the Secretary of the Treasury
of Puerto Rico shall submit a written report to Congress documenting
the implementation of such credits.
DIVISION C--BUDGETARY EFFECTS
budgetary effects
Sec. 101. (a) In General.--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.
Passed the House of Representatives February 7, 2020.
Attest:
CHERYL L. JOHNSON,
Clerk.
Calendar No. 416
116th CONGRESS
2d Session
H. R. 5687
_______________________________________________________________________
AN ACT
Making emergency supplemental appropriations for the fiscal year ending
September 30, 2020, and for other purposes.
_______________________________________________________________________
February 11, 2020
Read the second time and placed on the calendar
Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020
#5687 | HR Congress #116
Policy Area: Emergency Management
Subjects:
Last Action: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 416. (2/11/2020)
Bill Text Source: Congress.gov
Summary and Impacts
Original Text