Short Term Sick Leave Transfer Exempt Employees: Fill & Download for Free

In the USA most employment is at will which means the employment is not subject to contract.Private industry employs at will, with contractual provisions limited to IP considerations, such as non disclosure, non circumvent and the strict enforcement of trade secrets.Public service employment is lifetime employment, post probationary period.In the US a short term contract is mostly viewed as a half assed measure, and in the US nothing is done on such a basis.And that is the short of it.Where skilled workers think it is in their best interest to allow for collective bargaining, union membership results in unions doing the contracting. But since unions have taken the side of the globalists and the socialist international, who’s primary policy objective is the offshoring of highly compensated skilled work, even traditionally labour intensive industries have chosen to forfeit labour representation.Government bureaucratic labour representation was traditionally banned as “self interested in the extreme”… But is now the norm. This is the largest working body subject to contract today.Since this body sucks more resources from private enterprise than it puts back into the system (expenditure exceeds tax revenue) eventually this will guarantee Municipal, State and Federal bankruptcies. This will curtail the ability to pay out according to contracted terms, and raises serious doubts about their ability to pay out medical benefits and pension plans.High medical costs bankrupt the medical plans.Low interest rate money supply, bankrupts the pension plans.Which is why the bail out of Puerto Rico was so important. California and New York State are probably next, if not proceeded by the bankruptcy of cities like New York, Los Angeles, Chicago or San Francisco.It is of course ironic that the wealthiest cities in the US cannot raise enough taxes to cover for the welfare programs its citizens voted for. That is of course a consequence of the fact that the globalists and the socialist international allowed for the offshoring of profits as a means to raise other country’s standard of living with no regard for minimum tax sufficiency in the districts that elected them in the first place.Public employees make on average, considering pay, benefits and retirement costs, twice what is paid to private employees.The consequence of that is that given a certain threshold, its cost prohibitive to use the instrument of a public employee contract to do low skilled work. The high cost does not justify the low productivity, even at government standards of productivity.The first industry to get the municipal ax was garbage collection. Privatization meant that employment was at will. That kind of heavy lifting of course results in back injury. Which means that no one can do the work much past 45 years of age. Instead of retirement benefits, permanent disability was the solution of choice in the US. Which is why the Obama administration raised the number of people on permanent disability from 30m to over 55m in 2016.The calculus is that people with broken backs on opioids rarely survive their sixtieth birthday. Actual life expectancy for those on disability is 58 if the actuaries are telling us the truth.Since nominally they paid into the system via payroll taxes, its not quite breakeven, but it is at least nominally funded.Both agriculture and labour intensive industries depend heavily on illegal immigration.Industry, but especially agricultural bosses pay the exact same wage they would pay a US citizen willing to compete for the same job. On the agricultural fields of California’s central valley, they don’t care if you are citizen or non citizen, woman or man, provided you pick your quota, or better get paid piecemeal.The difference is that the State of California would much rather you be an illegal than a legal worker, for the aforementioned problem of permanent disability obligations. The consensus among industry, agriculture and State representatives and the Federal Government is “we paid you a market wage, you wired back the money to build a house on your land, now go home…”Its back breaking labour minus the permanent disability and the free doctor’s visit for the opioids.Its the “go home and drink tequila school of social justice”.Even high tech jobs are “at will”.As long as the H1B program allows in more foreign trained engineers than industry needs, there is no need to try to retain talent in house. For every job there are twenty people ready willing and able to take that job.The employment contract is now nothing more than a non-circumvent, non disclosure agreement. Its IP enforcement of the trade secret under State law.That is the commoditization of the knowledge worker, that has resulted in wages being stuck at 1989 levels for thirty years. If you take a doubling of the real cost of goods every ten years (real inflation) that means that in today’s money, US knowledge workers are earning one third of what they were a generation ago. Women joining the workforce as equals brings household income to two thirds, and forfeiting child birth bridges the rest.The first 12 years of skool are mostly on the back of municipalities through the artifice of property taxes. The next four to six years of university grade education are on the back of individuals.A foreign trained engineer costs the tax payer nothing. They come into the workforce without the two hundred and fifty grand worth of student debt that their US counterparts came to the labour force with.This is a double win for industry. They are not on the hook to have to contribute to the tax base, and they can exploit their favorable negotiating position vis a vis high debt candidates with the interest meter running.Both the globalists and the socialist international will argue that the knowledge transfer is a two way street. Which clearly it is.This allows for those knowledge worker surplus countries to benefit from the knowledge transfer, which is what allows them to compete with US product at their greatly diminished labour rates.The US loss in compensation is counterbalanced by the cheaper goods to be found on the shelves of US big box retailers. Until such time as Chinese labour inflation becomes US goods inflation.One industry that is exempt from this knowledge work competition is the medical industry, which is why on average they earn four times their counterparts in other industries, or twice what a public employee makes.There used to be exceptions carved into immigration law, like for Irish nurses or european trained doctors, but even those loopholes have been curtailed on the basis that US medicine is no longer empirical-scientific, but has become disease focused, with symptoms matched by the patent drug industry, and care only provided with the emergency room construct.There are paradigm constraints on the medical profession that perfectly exclude wage competition.It is clearly policy to transfer private contract medical providers into the government contract policy scope. They are after all high value add activities, and perfectly qualify for public union membership.Eliminating more than one million insurance industry professionals would more than adequately compensate for the extra costs of public service employment contracts.The affordable care act might not yet have bankrupted the system, but hope springs eternal in certain circles. We have the Good Senator from Arizona to thank for that, may the Good Lord have mercy on him for casting the final vote.Employment in the legal profession was usually limited by educational exclusion.With government guaranteed educational loans, that exclusion was curtailed down to meritocratic competition for entry.Most of the world uses pure Roman Jurisprudence, while the US system only maintains it for the Constitutional superstructure. Contract is the domain of English Common law. And the application of law is the prerogative of the Jury backed courts. This greatly limits foreign trained wage competition.A person with no technical, scientific or engineering skills will usually be limited to an education in the cultural disciplines.This leaves few avenues for gainful employment. The obvious choice is working in low wage service jobs.The alternatives are master’s level programs, in either education or law. The number of graduates with legal degrees is so high, that wages are now just above unionized blue collar work. The average law skool graduate in the US makes what a Fedex driver makes, minus the 401K contribution. On an hour adjusted basis its half the pay.Of course if your employment is based on the strength of your back and your willingness to lift boxes, the revenue stream is limited to your ability to stay in good health.The other avenue is to prove your political and social credentials, and join the exceedingly well paid army employed by the various municipal, state and federal educational institutions.Getting a job in a public skool vis a vis the legal profession means half the work twice the pay.Only a true dumb ass would get a law degree in this year and age.The armed forces pay shit for back breaking and limb detaching work.The armed forces on the other hand are a straight path to gain employment in the incarceration industry.For those with a higher ability to follow complex rules based systems, the Police Department is the natural end point.For those with higher knowledge and true leadership skills, Federal law enforcement is the optimal choice.Given salaries, benefits and retirement package at 20 or 30 years in, getting one of these employment contracts is the best possible choice for the non technically endowed. Average wages over the course of a lifetime employment contract is equivalent to three times what somebody in private industry makes, since keeping a corporate job past fifty five years of age is now rare (given the influx of foreign trained MBA’s).Every culture that ever existed has had 5–10% of its population suffer from impulse control. Those that did not receive military indoctrination under the banners of discipline, honor and duty are obviously the ones currently benefiting from the incarceration regime.Neither individuals or companies hiring maximize their position individually. Its not within their power to do so.What they look at is their competitive position vis a vis their competitors. Its only a matter of competitive advantage.They are the beneficiary or victim of their competitive system wide externalities.If your competitor moves their factory from Korea to Vietnam, the US manufacturer will move their manufacturing from Ohio to Mexico. Its mix and match and the detail is irrelevant.If Microsoft hires half the graduates of India’s fine universities, Google must do the same. There is no calculus there, its just an environmental variable that needs to be matched.There is no such things as short term contracts in the US economic model.You are either on the lifetime public contract, or you are at will.If you get sick and are not missed on the job, pray its serious enough to justify getting permanent disability.The employment markets in individual EU member States or Japan would require a completely different answer specific to the country.But even there contract terms are quickly being eroded by globalization.What I wrote in the current post, would be perfectly accurate pre 2016.President Trump was elected with a popular mandate to change the terms of the current system. Whether he succeeds or not in challenging the above consensus remains to be seen. He does not have the support of the administrative state, nor of the corporatist globalist class.His chances of getting re-elected in 2020 largely depend on his ability to change employment prospects for those with no economic stake in the globalization international governance system.Perhaps you could say the same holds true in the UK with Brexit, in France with the Yellow Vests Movement, or in Italy with the Lega & Sovereignists. Who knows…Thanks for the ask, always a pleasure.

Senior ISIS information minister Wael Adel Salman killed in Syria after U.S. drone strikeIslamic State (ISIS) Sep 16 2016Marine national monument that will permanently protect nearly 5,000 square miles of underwater canyons and mountains off the coast of New England designated by President ObamaEnvironment Sep 15 2016Median household income up 5.2% for the first time in over seven years due to economic policies put in to place that benefit lower and middle income AmericansBusiness & Economy Sep 13 2016Poverty rate at its lowest level since 1999 due to economic policies put in to place that benefit lower and middle income AmericansBusiness & Economy Sep 13 2016Senior ISIS leader Abu Muhammad al-Adnani killed in Syria after U.S. airstrikeIslamic State (ISIS) Aug 30 2016Marine national monument that will permanently protect 582,578 square miles of land and sea in the Northwestern Hawaiian Islands designated by President ObamaEnvironment Aug 26 201687,500 acres of wildlife, forests, rivers and mountains in Maine’s North Woods designated as a national monument that will be protected by the National Park ServiceEndangered Species Aug 24 2016Scientists researching the potential benefits of medical marijuana can apply to grow their own marijuana after the DEA lifted the ban limiting the number of institutions allowed grow the plantMedical Marijuana Aug 11 2016214 prisoners serving excessive and unfair prison sentences for nonviolent crimes have sentences commutedPardons Aug 03 2016Transgender Americans able to serve openly in the military after the Department of Defense lifted a ban prohibiting them from servingCivil & Human Rights Jul 01 2016All Freedom of Information request responses to be posted online after a successful pilot program was permanately expanded and signed into lawFreedom of Press Jun 30 2016Students who were defrauded or had their contract breached by a college or university can more easily petition to have their student loans forgiven under new rules by the Department of EducationHigher Education Jun 13 201642 prisoners serving excessive and unfair prison sentences for nonviolent crimes have sentences commutedSentencing Jun 03 2016President Obama becomes the first President to visit Hiroshima laying a wreath at Peace Memorial ParkInternational Relations May 27 2016Senior Taliban leader Mullah Akhtar Mansour killed in Pakistan after U.S. drone strikeTaliban May 22 2016Nutritional labels updated and modernized to better inform consumers of what they are purchasing under new labeling rules by the Food and Drug AdministrationHealth & Welfare May 20 2016Suggested maximum daily sugar amount added to nutritional labels for the first time under new labeling rules by the Food and Drug AdministrationHealth & Welfare May 20 2016First openly gay Secretary of the Army confirmed unanimously by the SenateCivil & Human Rights May 18 2016Over four million Americans to qualify for overtime pay if they work more than 40 hours a week under new rule by the Labor Department that raised the salary threshold from $23,660 to $47,476 per yearLabor May 17 2016Environmentally dangerous methane emissions from the oil and gas sector regulated for the first time under new rule by the Environmental Protection AgencyFossil Fuels May 12 2016Transgender students in public schools must be allowed to use the bathrooms of their gender identity under new rule by the Obama AdministrationDiscrimination May 12 2016American bison named as the first national mammal after the National Bison Legacy Act was signed into lawGovernment May 09 2016Senior ISIS leader Abu Sa'ad al-Sudani killed in Syria after U.S. airstrikeIslamic State (ISIS) May 05 2016Stonewall Inn named the first national monument honoring the history of gays and lesbians in the United StatesCivil & Human Rights May 04 201640 ISIS operatives responsible for multiple attacks in Europe and the Middle East killed by Delta Force and Navy SEAL commandos during various raidsIslamic State (ISIS) Apr 27 2016First woman on American currency in more than 100 years will be Harriet Tubman after the Treasury Department announced she will replace Andrew Jackson on the $20 billWomen's Rights Apr 20 2016Individuals investing in retirement accounts protected under new rule requiring financial advisers to provide investment advice that puts their client's best interests above all elseFinancial Regulation Apr 15 2016387,000 Americans unable to to work due to a permanent disability have their student loan debts forgiven by the Department of EducationEducation Apr 12 2016Homeowners taken advantage of by deceptive mortgage practices from Goldman Sachs to receive monetary relief after agreement between the bank and the Justice DepartmentLaws & Crime Apr 11 2016American banks must identify the owners of shell companies they do business with under a new rule by the Treasury DepartmentMonetary Policy Apr 10 2016Gender neutral restrooms available for White House staff and visitors so individuals can use the bathroom that conforms to their gender identityDiscrimination Apr 07 2016Senior Al-Qaeda leader Abu Firas al-Suri killed in Syria after U.S. air strikeAl-Qaeda Apr 04 2016Sentences reduced and adapted for 61 people serving excessive and unfair punishment in federal prison for nonviolent crimesSentencing Mar 30 2016ISIS Finance Minister Haji Iman killed during U.S. operationIslamic State (ISIS) Mar 25 2016Hazardous industrial material crystalline silica which is known to pose serious risks of incurable lung disease and lung cancer regulated to lower the allowable exposure limitHealth & Welfare Mar 23 2016Workers must be informed of their employers and its contractors direct or indirect persuading against forming a union under a new rule by the Labor DepartmentUnion Workers Mar 23 2016Cuban citizens witnessed Cuban President Raul Castro take questions from the media for the first time during press conference with President ObamaInternational Relations Mar 22 2016Public Wi-Fi areas in Cuba greatly expanded since American telecommunication companies were allowed to do business in the countryInternational Relations Mar 20 2016President Obama becomes the first U.S. President to visit Cuba since 1928 after successful diplomatic negotiationsInternational Relations Mar 20 2016General Lori Robinson becomes first woman nominated to lead a combatant command in the United States militaryWomen's Rights Mar 18 2016Senior ISIS leader Omar al-Shishani and 12 additional ISIS fighters killed in Syria after a series of U.S. drone and manned aircraft strikesIslamic State (ISIS) Mar 15 2016Offshore drilling off the Atlantic Coast prohibited after local communities voiced strong oppositionOffshore Drilling Mar 15 2016Cubans may open U.S. bank accounts under new rule by the Treasury and Commerce DepartmentsInternational Relations Mar 15 2016U.S. citizens may travel to Cuba for people-to-people educational reasons under new rule by the Treasury and Commerce DepartmentsInternational Relations Mar 15 2016150 Al-Shabaab fighters killed at Somalia training camp after U.S. air strikeTerrorism Mar 08 2016Senior Al-Shabaab leader Yusuf Ali Ugas killed in Somalia after U.S. air strikeTerrorism Mar 05 2016Senior Al-Shabaab leader Mohamed Mire killed in Somalia after U.S. air strikeTerrorism Mar 05 2016Senior unnamed ISIS operative captured and detained during U.S. led raid in IraqIslamic State (ISIS) Mar 03 2016Moderates winning a majority in Iran's parliament and Assembly of Experts partially attributed to improved diplomacy and landmark nuclear deal with major world powersInternational Relations Feb 29 2016Senior ISIS leader Noureddine Chouchane and over thirty ISIS militants killed in Libya after U.S. airstrikesIslamic State (ISIS) Feb 19 2016American citizens may fly to Cuba for the first time in 50 years after the two countries sign an agreement restoring commercial air travelInternational Relations Feb 16 2016All active duty service members eligible for 12 weeks of fully paid maternity leave through new rule by the Department of DefenseMilitary & Defense Jan 28 2016Juveniles in federal prisons can no longer be placed in solitary confinement after executive order by President ObamaPrisons Jan 25 2016Consumers who reduce their electricity use during peak hours receive a discount through new rule by the Federal Energy Regulatory CommissionEnergy Jan 25 2016Four United States citizens imprisoned in Iran released after a prisoner swap between the United States and IranInternational Relations Jan 16 2016Ten Yemeni detainees held at Guantanamo Bay for fourteen years transferred to OmanGuantanamo Bay Jan 14 2016New coal mining leases on public lands halted under new rule by the Department of InteriorFossil Fuels Jan 14 2016Ten Navy sailors detained by Iran after accidentally sailing into their waters freed within 24 hours through diplomatic negotiationsInternational Relations Jan 13 2016ISIS cash depot holding millions of dollars bombed in Mosul, Iraq by U.S. air strikeIslamic State (ISIS) Jan 11 2016Senior ISIS leader Abu Mohammed al-Adnani injured and detained in Iraq after U.S. air strikeIslamic State (ISIS) Jan 07 2016Sentences reduced and adapted for 97 people serving excessive and unfair punishment in federal prison for nonviolent crimesSentencing Dec 18 2015Environmentally hazardous plastic microbeads found in personal care products banned from being manufactured in the U.S.Microbead-Free Waters Act Dec 18 2015Families with three or more children have their taxes reduced $200-$600 through the permanent expansion of the Child Tax CreditBipartisan Budget Act of 2015 Dec 18 2015College students can claim $2,500 towards tuition, fees, and course material on their taxes after the extension of the American Opportunity Tax CreditBipartisan Budget Act of 2015 Dec 18 2015Medical marijuana patients may purchase prescriptions without fear of arrest after DEA prohibited from raiding legal dispensariesBipartisan Budget Act of 2015 Dec 18 2015Solar and wind energy production to double in size through a five year extension of Federal tax creditsBipartisan Budget Act of 2015 Dec 18 2015World community pledges to prevent global temperatures from rising more than 2 degrees celsiusEnvironment Dec 12 2015Teacher performance evaluations no longer based off student test results after passage of the Every Student Succeeds ActEvery Student Succeeds Act Dec 10 2015Senior Al-Qaida leader Abdirahman Sandhere killed in Lybia by U.S. air strikeAl-Qaeda Dec 07 2015Female soldiers roles expanded to serve in any combat positionWomen's Rights Dec 03 2015Military personnel who handled service dogs in combat zones given first rights of adoption after the dog retires from dutyMilitary & Defense Nov 25 2015Senior ISIS leader Wisam al Zubaidi killed in Libya by U.S. air strikeIslamic State (ISIS) Nov 14 2015Senior ISIS leader Abu Nabil killed in Libya by U.S. air strikeIslamic State (ISIS) Nov 14 2015Senior ISIS leader Mohammed Emwazi (Jihadi John) killed in Syria by U.S. drone strikeIslamic State (ISIS) Nov 13 2015Senior ISIS leader Abu Nabil killed in Libya by U.S. air strikeIslamic State (ISIS) Nov 13 2015Veterans and their families offered in-state tuition rates at public colleges and universities in all fifty statesVeterans Benefits Nov 11 2015Final phase of Keystone pipeline rejected because it would not serve the national interest of the United StatesOil & Gas Industry Nov 06 2015Federal job applicants can't be denied employment solely for having a prior convictionLaws & Crime Nov 02 2015Seventy hostages held by ISIS in Iraq rescued after joint operation with Iraqi soldiers and US special forcesIslamic State (ISIS) Oct 22 2015Senior Al-Qaida leader Sanafi al-Nasr killed in Syria by U.S. air strikeAl-Qaeda Oct 18 2015Sentences reduced and adapted for 6,000 people serving excessive and unfair punishment in federal prison for nonviolent crimesSentencing Oct 06 2015First openly gay American nominated to become Secretary of the ArmyMilitary & Defense Sep 18 2015Employees of Federal government contractors must be offered seven days of paid sick leave per yearLabor Sep 07 2015Transgender Americans may not be discriminated against by health insurance companies or medical providersDiscrimination Sep 03 2015Tallest mountain in North America renamed Mount DenaliGovernment Aug 31 2015First openly transgender person hired by White House to work as civilian employeeCivil & Human Rights Aug 18 2015Each state must reduce carbon emissions by set amounts by 2030Global Warming Aug 04 2015Senior Al-Qaida leader Muhsin al-Fadhli killed in Syria by U.S. air strikeTerrorism Jul 21 2015Sexual orientation discrimination against Federal employees ruled illegal under Title VII of the Civil Rights ActProfiling Jul 16 2015Six major world powers reach agreement with Iran to curb their nuclear programNuclear Energy Jul 14 2015Sentences commuted for 46 people serving excessive & unfair punishment for nonviolent crimesPardons Jul 13 2015National monuments consist of 260 Million Acres throughout AmericaEnvironment Jul 12 2015United States and Cuba re-open embassies after 54 year diplomatic freezeTreaties & Agreements Jul 2015Government mandated threshold for all hourly workers to qualify for overtime pay increased from $23,660 to $50,440.Jobs Jun 30 2015Senior Al-Qaida leader Nasir al-Wuhayshi killed in Yemen by U.S. drone strikeAl-Qaeda Jun 12 2015Senior Al-Qaida leader Nasr al-Ansi killed in Yemen by a CIA-led U.S. drone strikeAl-Qaeda Apr 21 2015Medicare Access and CHIP Reauthorization Actsigned into lawMedicare Access and CHIP Reauthorization Act Apr 16 2015New Medicare formula changes the way doctors are reimbursed; rewards doctors when their patients have better health outcomesHealth Care Industry Apr 16 201553 political prisoners in Cuba released as a show of good will in the ongoing restoratiation of diplomatic relationship between the two countriesInternational Relations Dec 17 2014United States restores diplomatic relationship with Cuba after 50 year freezeInternational Relations Dec 17 2014Abortion coverage extended to Peace Corps volunteers who became pregnant because of rape, incest, and life endangermentContinuing Appropriations Act of 2015 Dec 16 2014President Obama issues executive order allowing the parents of children who are U.S. citizens or legal residents to continue residing in the United StatesImmigration Nov 20 2014President Obama pledges $3 Billion to global fund assisting poor countries coping with climate changeGlobal Warming Nov 14 2014China and the United States agree to cut greenhouse gas emissions by up to twenty-five percent by 2030Global Warming Nov 12 2014Senior Al-Shabaab leader Ahmed Godane killed in Somalia by U.S. airstrikeTerrorism Sep 05 2014Broad Coalition of Middle-Eastern countries conduct military campaign against ISIS inside of SyriaTerrorism Sep 2014President Obama signs executive order prohibiting federal contractors from discriminting against LGBT individualsCivil & Human Rights Jul 21 2014United States assumes control of weapons-grade plutonium and highly enriched uranium from Japan after the two countries signed an agreement to secure their stockpile to prevent it from theftNuclear Proliferation Mar 24 2014International Trade Data System created to streamline small business Export/Import processBusiness & Economy Feb 19 2014Minimum wage for Federal Contractors raised to $10.10 per hour.Minimum Wage Feb 12 2014Agriculture Act of 2014signed into lawAgriculture Act of 2014 Feb 07 2014Federal Government reopens after 16 day shutdown defeating Republican partisan attempt to cancel health care benefits for millions under ObamacareGovernment Shutdown Oct 17 2013President Obama and Iranian President Hassan Rouhani have first formal communication between the two nations in 35 yearsInternational Relations Sep 27 2013Syria agrees to dismantle chemical weapons stockpile after deal reached between the Obama Administration and RussiaTreaties & Agreements Sep 14 2013Defense of Marriage Act ruled unconstitutional by Supreme CourtCivil & Human Rights Jun 26 2013American Taxpayer Relief Act of 2012signed into lawAmerican Taxpayer Relief Act of 2012 Jan 02 2013Blind Chinese dissident Chen Guangcheng relocates to the United State after diplomatic agreement between China and the Obama administrationInternational Relations May 19 2012President Obama becomes first sitting president to publicly support marriage equalityCivil & Human Rights May 09 2012Senior Al-Qaida commander Fahd al-Quso killed in Yemen by a CIA-led U.S. drone strikeAl-Qaeda May 06 2012Members of Congress and certain government employees prohibited from using non-public information for personal profitSTOCK Act Apr 04 2012Federal unemployment benefits programs extended an additional 13 to 20 weeksMiddle Class Tax Relief and Job Creation Act Feb 22 2012Cuts in Medicare physician payment rates averted with extension of existing rates through 2012Middle Class Tax Relief and Job Creation Act Feb 22 2012Employee social security payroll tax reduction from 6.2% to 4.2 % extended through 2012Middle Class Tax Relief and Job Creation Act Feb 22 2012Self-employed social security payroll tax reduction from 12.4% to 10.4 % extended through 2012Middle Class Tax Relief and Job Creation Act Feb 22 2012U.S. drone attack in Yemen killed 12-15 militants, including at least four Al-Qaeda leadersAl-Qaeda Jan 30 2012Senior Al-Qaeda figure Aslam Awan killed in U.S. drone strikeAl-Qaeda Jan 2012War in Iraq ended with last American troops crossing border into Kuwait2003 Iraq War Dec 17 2011US government international campaign initiated to build respect for the human rights of LGBT persons worldwideDiscrimination Dec 06 2011$700 million annual funding for child protection, child abuse prevention, family support and adoption promotion through 2016Child and Family Services Improvement Act Sep 30 2011Senior Al Qaeda leader Anwar al-Awlaki killed in Yemen by a CIA-led U.S. drone strikeAl-Qaeda Sep 30 2011Entrepreneurs and businesses benefited by reduced average wait time for patent approvals from 3 years to 1 year.America Invents Act Sep 16 2011Patent litigation costs reduced through tightened patent standards, quality and processes to expedite challenges.America Invents Act Sep 16 2011Al-Qaeda's operations chief for Pakistan Abu Hafs al Shahri reported killed in U.S. Predator strikeAl-Qaeda Sep 11 2011U.S./Pakistani joint arrest of suspected Chief Al-Qaeda Younis al-Mauritani in QuettaAl-Qaeda Sep 06 2011Al-Qaeda No. 2 Atiyah Abd al-Rahman Killed in Pakistan by CIA predator drone strikeAl-Qaeda Aug 22 2011East Africa's Al-Qaeda senior leader Harun Fazul killed at security checkpoint in SomaliaAl-Qaeda Jun 07 2011Al-Qaeda Commander Ilyas Kashmiri Killed in U.S. Predator StrikeAl-Qaeda Jun 03 20116 senior Al-Qaeda figures killed in U.S. Air StrikeAl-Qaeda Jun 2011US Forces Kill Osama Bin Laden in PakistanAl-Qaeda May 02 2011Defense of Marriage Act declared unconstitutional and no longer defended in federal courts by the Obama AdministrationFeb 23 2011Number of US and Russian nuclear warheads deployed reduced by two-thirds by 2017New START Treaty Feb 05 2011Number of US and Russian strategic nuclear missile launchers reduced in half by 2017New START Treaty Feb 05 2011Small family farms selling locally exempted from federal regulations such as traceability and record keepingFood Safety Modernization Act Jan 04 2011Safety of imported food improved with new FSVP & VQIP programs that helps ensure it is safe, unadulterated and not misbrandedFood Safety Modernization Act Jan 04 2011Safety of U.S. grown food improved with requirements for large factory farms to register all food handlers and maintain records relating to food safetyFood Safety Modernization Act Jan 04 2011US sponsored measure to include “sexual orientation” in the definition of human rights adopted by the UN General Assembly, 122- 0.Discrimination Dec 22 2010Gays and lesbians allowed to serve openly in the militaryDon't Ask, Don't Tell Repeal Act Dec 22 2010$193 million saved over five years by eliminating recruiting and retraining costs of replacing soldiers discharged due to DADTDon't Ask, Don't Tell Repeal Act Dec 22 2010$186 billion in tax relief for all tax payers by extending the Bush income tax cuts for 2010 & 20112010 Tax & Jobs Compromise Dec 17 2010$136 billion in tax relief for 21 million middle class households through patch to the Alternative Minimum Tax for 2010 & 20112010 Tax & Jobs Compromise Dec 17 2010$111 billion in tax relief for workers by a reducing social security payroll tax from 6.2% to 4.2% for 2011.2010 Tax & Jobs Compromise Dec 17 2010Unemployment benefits extended for 13 months at a cost of $56 billion2010 Tax & Jobs Compromise Dec 17 2010$40 billion in tax credits for college students and lower income families with children2010 Tax & Jobs Compromise Dec 17 2010Number of eligible children enrolled in school meal programs increased by approximately 115,000 studentsHealthy, Hunger-Free Kids Act Dec 13 2010Schools and communities provided resources to utilize local farms and gardens to provide fresh produce for school food programs.Healthy, Hunger-Free Kids Act Dec 13 2010$1.5 billion awarded to some 75,000 black farmers who were victims of discrimination in applying for farm loans from 1983 to 1997Claims Resolution Act Dec 08 2010$3.4 billion settlement for Native Americans against the US government arising from incorrect accounting for royalties on mineral leasesClaims Resolution Act Dec 08 2010Veteran work-study programs expanded to include congressional offices, state agencies and institutions of higher learningVeterans' Benefit Act Oct 14 2010On-the-job training opportunities expanded for veterans by reimbursing energy sector employers for training costs.Veterans' Benefit Act Oct 14 2010Insurance policy amounts and terms enhanced for severely disabled veteransVeterans' Benefit Act Oct 14 2010Service members receiving relocation orders protected from early termination fees for certain contracts and residential leasesVeterans' Benefit Act Oct 14 2010$10 million in job training, counseling, placement services, and child care services for homeless women veterans and homeless veterans with childrenVeterans' Benefit Act Oct 14 2010Disabled veterans provided improved independent assisted living services, automobile adaptive equipment and allowances for automobile purchaseVeterans' Benefit Act Oct 14 2010$30 billion lending program created for community banks with incentives to increase small business lendingSmall Business Jobs Act Sep 27 2010$12 billion in assistance for small businesses through eight separate tax cutsSmall Business Jobs Act Sep 27 2010Large disparity in jail sentences reduced for crack cocaine related offenses that disproportionately affected African AmericansFair Sentencing Act Aug 03 2010Long-term economic stability improved through new FDIC powers to liquidate failing financial firms such as insurance companies and non-bank financial companiesWall Street Reform Act Jul 22 2010Borrowers protected from bad loans with rules and penalties requiring that lenders verify that they are able to repay the loans that they issueWall Street Reform Act Jul 22 2010Financial Stability Oversight Council established to identify and monitor excessive risks to the U.S. financial systemWall Street Reform Act Jul 22 2010Future economic downturns minimized with new rules and transparency regarding bank trading in credit default swaps and derivatives including the "Volker Rule"Wall Street Reform Act Jul 22 2010Risk in the financial system reduced with new SEC Office of Credit Ratings (OCR) to monitor credit rating agencies for conflict of interests & inaccuraciesWall Street Reform Act Jul 22 2010FDIC bank deposit insurance increased from $100,000 to $250,000Wall Street Reform Act Jul 22 2010Transparency of Federal Reserve improved with additional government oversight and new audits to be performed by the GAOWall Street Reform Act Jul 22 2010Consumer Financial Protection Bureau established to promote fairness and transparency for mortgages, credit cards, and other consumer financial productsWall Street Reform Act Jul 22 2010U.S. drone attack killed 7 known terrorists, most notable Al-Qaeda operative from Egypt Hawza al JawfiAl-Qaeda Jun 29 2010Federal benefits extended to same sex partners of workers through memorandum by Obama administrationCivil & Human Rights Jun 02 2010Transgender Americans able to list their gender identity on their passports under rule issued by the State DepartmentCivil & Human Rights Jun 01 2010Al-Qaeda’s number three commander Sheik Saeed al-Masri killed in U.S. drone attackAl-Qaeda May 21 2010Family caregivers of veterans granted eligibility to VA counseling and mental health servicesCaregivers & Veterans Health Services Act May 05 2010Health care services improved and expanded for women veterans at Veterans care facilitiesCaregivers & Veterans Health Services Act May 05 2010Counseling and care enhanced for military women victims of sexual trauma and post-traumatic stress disorder (PTSD)Caregivers & Veterans Health Services Act May 05 2010Care options expanded for veterans living in rural areas that lack the necessary VA medical facilitiesCaregivers & Veterans Health Services Act May 05 2010Housing and care options expanded for homeless veterans living in care sheltersCaregivers & Veterans Health Services Act May 05 2010Joint American and Iraqi operation killed Al-Qaeda leaders Abu Ayyub al-Masri and Abu Omar al-BaghdadiAl-Qaeda Apr 18 2010$68 billion to expand Pell grants & make it easier for students to repay outstanding loans after graduation through savings in the federal student loan programStudent Aid Act Mar 30 2010$2 billion investment to laid off workers for education and career training programs in community colleges over four years starting in 2010Student Aid Act Mar 30 2010People denied coverage for a pre-existing condition given access to a temporary high risk health insurance planObamacare (Affordable Care Act) Mar 23 2010Children under 19 can no longer be denied coverage or benefits for a pre-existing conditionObamacare (Affordable Care Act) Mar 23 2010Young adults can stay on parent's insurance plan up until age 26Obamacare (Affordable Care Act) Mar 23 2010$250 rebate for those in the Medicare Prescription drug "donut hole" during 2010Obamacare (Affordable Care Act) Mar 23 201050% discount on prescription drug costs for seniors in the Medicare "donut hole" starting in 2011Obamacare (Affordable Care Act) Mar 23 2010Health care insurance plans prohibited from putting a lifetime limit on the benefits you receiveObamacare (Affordable Care Act) Mar 23 2010Annual dollar limits on health benefits restricted and phased out by 2014Obamacare (Affordable Care Act) Mar 23 2010Insurers selling to groups of 50 or more employees must spend 85% of premiums on medical care and quality improvementObamacare (Affordable Care Act) Mar 23 2010Consumers guaranteed the right to choose the primary care doctor or pediatrician from their health plan’s provider networkObamacare (Affordable Care Act) Mar 23 2010HIV Testing Will Now Be Covered Under ObamacareObamacare (Affordable Care Act) Mar 23 2010Consumers are guaranteed the right to appeal decisions made by their health insurance providerObamacare (Affordable Care Act) Mar 23 2010Women are no longer charged higher premiums because of their genderObamacare (Affordable Care Act) Mar 23 2010Preventative services will be covered at no additional costObamacare (Affordable Care Act) Mar 23 2010Insurance companies must provide consumers a short, easy to understand summary of their benefits and coverageObamacare (Affordable Care Act) Mar 23 2010Health insurance companies can not charge higher premiums for out of network emergency room careObamacare (Affordable Care Act) Mar 23 2010People with a pre-existing condition cannot be denied health coverge by an insurance company starting in 2014Obamacare (Affordable Care Act) Mar 23 2010$143 billion in deficit reduction estimated between 2010-2019 from health care reform law provisionsObamacare (Affordable Care Act) Mar 23 2010Mental health and drug addiction coverage is an "essential benefit" that can not be deniedObamacare (Affordable Care Act) Mar 23 2010Insurance companies must spend 80% of the money raised from consumers premiums on health care and quality improvementObamacare (Affordable Care Act) Mar 23 2010Social Security payroll tax credits in 2010 for employers that hired people who have been unemployed for 60+ daysHire Act Mar 18 2010Tax credits to employers who keep new hires for 52 weeks to encourage retention of new hiresHire Act Mar 18 2010$17.5 billion in tax cuts, business credits and subsidies for state and local construction bonds to stimulate business investment and hiringHire Act Mar 18 2010$20 billion to the highway trust fund for spending on highway and transit programs.Hire Act Mar 18 2010Encourages job creation by expanding investments in schools and clean energy projectsHire Act Mar 18 2010Offsets costs through a 30 percent withholding tax on income from certain U.S. financial assets held by foreign banks who have not agreed to disclosures.Hire Act Mar 18 2010Al-Qaeda operative Hussein al-Yemeni killed by U.S. drone attack in PakistanAl-Qaeda Mar 2010Al-Qaeda and Taliban-linked Fedayeen-i-Islam leader Qari Zafar killed in US airstrikeAl-Qaeda Feb 24 2010Militant commander Muhammad Haqqani killed by U.S. drone attacksTerrorism Feb 2010Discrimination based on gender identity banned in federal workplacesDiscrimination Jan 01 2010Liquidation of General Motors and Chrysler avoided through government mandated restructuring plans and conditional investment and loan programsManufacturing Industry 2009115,000 jobs created at General Motors and Chrysler since government financing and restructuring implementedJobs 20091.45 million American jobs saved overall by government financing and restructuring of GM and Chrysler to avoid liquidationJobs 2009$96 billion in personal income losses avoided by government financing and restructuring of GM and Chrysler to avoid liquidationLabor 2009$28.6 billion net public benefit in income taxes and social security taxes paid because liquidation of GM and Chrysler avoidedTaxes 2009Al-Qaeda Operational Commander Abdallah Sa’id killed in U.S. drone attackAl-Qaeda Dec 17 2009Al-Qaeda Operational Commander Saleh al-Somali killed in U.S. drone attackAl-Qaeda Dec 08 2009People with HIV/AIDS no longer prohibited from entering the United StatesDiscrimination Oct 30 2009Federal hate crime law expanded to include crimes motivated by gender, sexual orientation, gender identity and disability.Matthew Shepard Act Oct 28 2009Existing hate crime laws strengthened with funding to investigate and prosecute those crimesMatthew Shepard Act Oct 28 2009Operation Celestial Balance: Navy Seals Kill Somalian Al-Qaeda leader Saleh Ali Saleh Nabhan in raidAl-Qaeda Sep 14 2009Somalian Al-Qaeda leader Saleh Ali Saleh Nabhan killed by U.S. raidAl-Qaeda Sep 14 2009White House voluntary disclosure of visitor logsSep 04 2009Co-founder of the Islamic Movement of Uzbekistan Tohir Yo‘ldosh killed by U.S. drone attacksTerrorism Aug 29 2009U.S. drone attack killed Tehrik e-Taliban Pakistan leader Baitullah Mahsud in PakistanPakistani Taliban Aug 05 2009First-ever reception at the White House honoring Lesbian, Gay, Transgendered, Bisexual Pride Month hosted by the President and First ladyDiscrimination Jun 29 2009Sonya Sotomayor nominated and approved as Supreme Court justiceMay 25 2009Dept of Defense systems analysis, engineering and developmental testing processes overhauled to reduce high rates of failure on defense acquisitionsWeapons Systems Acquisition Reform May 22 2009Defense Dept ordered to evaluate the technological maturity and product knowledge of critical weapons' technologies before letting defense contractsWeapons Systems Acquisition Reform May 22 2009Independent cost assesessment director initiated to ensure that cost estimates for major Defense contracts are fair, reliable, and unbiasedWeapons Systems Acquisition Reform May 22 2009Defense oversight council required to seek input from combat commanders in evaluating proposed weapons system capabilities and needsWeapons Systems Acquisition Reform May 22 2009Defense contractors prohibited from participating in both the systems engineering and the development /construction phases of the weapon systemsWeapons Systems Acquisition Reform May 22 2009Oversight and audit required of those major defense programs experiencing cost overruns to determine if the programs are essential and cost-effectiveWeapons Systems Acquisition Reform May 22 2009Funding provided to hire and retain highly skilled specialists to assess the cost, schedule and applicability of proposed Defense Dept weapons systemsWeapons Systems Acquisition Reform May 22 2009Annual awards program established to recognize individuals and teams making significant contributions to improving efficiency of defense aquisition programsWeapons Systems Acquisition Reform May 22 2009Credit cardholders protected against arbitrary interest rate increases, hidden and excessive fees, and due date gimmicksCredit Card Act May 22 2009Homeowners' foreclosures avoided by improved terms for loan modification and restructuring of their debtHelping Families Save Their Homes May 20 2009Lenders incentivized to reduce foreclosures by loss mitigation guarantees, compensation and lender protection from lawsuits by investors holding the loansHelping Families Save Their Homes May 20 2009$2.2 billion appropriated to help communities address the homeless crisis.Helping Families Save Their Homes May 20 2009Financial Crisis Inquiry commission created to examine and report on the domestic and global causes of the 2008 - 2009 financial and economic crisisFraud Enforcement Act May 20 2009Mortgage lending businesses added to list of financial institutions subject to Federal criminal law in fraudulent lending practicesFraud Enforcement Act May 20 2009Crime of major fraud against the United States amended to include Federal grants made to stimulate economic recovery for fiscal years 2009 and 2010Fraud Enforcement Act May 20 2009Securities fraud definition amended to include fraud related to commodities futures and derivatives fraudFraud Enforcement Act May 20 2009$140 million in special funding for the Federal Bureau of Investigation to investigate fraud in financial institutionsFraud Enforcement Act May 20 2009$100 million in special funding for the offices of the United States Attorneys to investigate and prosecute fraud in financial institutionsFraud Enforcement Act May 20 2009$80 million in special funding to the criminal, civil and tax divisions of the Dept of Justice to investigate and prosecute fraud in financial institutionsFraud Enforcement Act May 20 2009$60 million in special funding for the Postal Inspection Service to investigate financial institutions for fraudFraud Enforcement Act May 20 2009$60 million in special funding for Inspector General's Office at the U S Dept of Housing and Urban Development to investigate financial institutions for fraudFraud Enforcement Act May 20 2009$40 million in special funding for the Secret Service to investigate financial institutions for fraudFraud Enforcement Act May 20 2009$42 million in special funding for the Securities and Exchange Commission to investigate securites fraud in financial institutionsFraud Enforcement Act May 20 2009250,000 volunteers by 2017 for community service programs in low income neighborhoodsServe America Act Apr 21 2009Community volunteer program expanded to address the education, health care, energy and veterans needs of low income communitiesServe America Act Apr 21 2009Disadvantaged youth job opportunites enhanced by community service to gain skills/experience and earn education grants and stipendsServe America Act Apr 21 2009Restrictions eased on Cuba travel, money transfers, and cellular telephone/satellite service.International Relations Apr 13 2009Maersk Alabama Capt. Richard Phillips rescued during operation in which U.S. Navy Seal snipers kill three Somali Pirates holding him for ransom aboard lifeboatSomali Civil War Apr 11 2009Deeper recession or depression averted in 2009 and beyond with the help of stimulus bill provisions2009 Stimulus Bill Apr 01 2009Approximately 2.7 million jobs added to US payrolls and unemployment rate kept 1½ percentage points lower due to Stimulus spending2009 Stimulus Bill Apr 01 20092010 real GDP increased by about 3.4% due to stimulus spending2009 Stimulus Bill Feb 17 2009Tax credit of $400 per worker ($800 per couple) for middle income workers for 2009 & 2010 totaling $116 billion2009 Stimulus Bill Feb 17 2009$82.2 billion in aid for low income workers, unemployed and retirees (including job training)2009 Stimulus Bill Feb 17 2009$70 billion in tax relief for middle class workers by patching the Alternative Minimum Tax for one year2009 Stimulus Bill Feb 17 2009$155 billion in health care assistance for the poor & unemployed primarily for Medicaid, health information technology and insurance premium subsidies2009 Stimulus Bill Feb 17 2009$100 billion in education aid to prevent lay-offs, modernize schools, award Pell grants and help low income children & special education programs2009 Stimulus Bill Feb 17 2009$48.1 billion in investments for highway, bridge, high-speed rail & other transportation projects2009 Stimulus Bill Feb 17 20094 million more children insured under SCHIP in addition to the 6.6 million already coveredChildren's Health Insurance Program (SCHIP) Feb 04 2009Statute of limitations on filing equal-pay lawsuits eased by setting period to start from the date of the most recent paycheck.Lilly Ledbetter Fair Pay Act Jan 29 2009Pay discrimination based on gender, race, color, national origin, age and disability prohibited.Lilly Ledbetter Fair Pay Act Jan 29 2009Employers prompted to review, develop and update their criteria on employee compensation to ensure they are applied consistently and uniformly.Lilly Ledbetter Fair Pay Act Jan 29 2009Use of torture by CIA and military to interrogate prisoners prohibited.Torture Jan 21 2009

Congressional Bills often contain ten Titles, as does this one, and a Title sometimes includes as many as twenty subheadings, each with important detail regarding eligibility, reprogrammed money from prior allocation, therefore in addition to including the Wall Street Journal graphic summary, I am including the National Law Review's 20 page summary of the detail.Title I – HealthcareOne-time, one-year Increase to Physician Fee Schedule payments for 2021The legislation creates a one-time, one-year, 3.75 percent increase in Medicare Physician Fee Schedule payments to support physicians and other clinicians. This increase adjusts the upcoming effects of the CY 2021 physician fee schedule budget neutrality rules.The increase is intended to provide relief to physicians and other clinicians during the COVID-19 public health emergency.Medicare Sequestration Delayed an Additional Three MonthsSection 102 of the legislation extends the suspension of sequestration for Medicare fee-for-service payments by an additional three (3) months.This suspension adds on to the relief originally provided by the CARES Act, Section 3709, codified at 2 U.S.C. 901(a). Sequestration, which has been in place since 2013, results in a two percent (2%) reduction in payments to Medicare providers and suppliers.The CARES Act had suspended this payment reduction from May 1, 2020, to December 31, 2020, with sequestration scheduled to resume January 1, 2021. Section 102 extends the termination date to March 31, 2021. Prominent provider trade associations had requested a longer period of suspension.These changes are in addition to the other changes included within the larger appropriations bill, which are outside of the immediate scope of this article. It should be noted, however, that these changes will impact health care providers and in many cases will increase reimbursement or access to funds.Title II – Assistance to Individuals, Families, and BusinessesSubtitle A – Unemployment Insurance; Chapter 1 – Continued Assistance to Unemployed WorkersSubchapter I – Extension of CARES Act Unemployment Provisions. Time Periods and Eligibility for Expanded PUA BenefitsThe legislation extends Pandemic Unemployment Assistance (“PUA”) benefits, a federal program covering the self-employed and gig workers, from December 31, 2020, to March 14, 2021.Individuals will be eligible for up to 50 weeks of PUA. Individuals who already receive PUA will continue to be eligible for up to a total of 50 weeks of PUA. However, no individuals will be eligible to receive PUA after April 5, 2021.Payment of retroactive PUA for those who had already exhausted the prior maximum is limited to weeks of unemployment after December 1, 2020.AppealsAn individual may appeal any decision regarding PUA made by a state agency.Appeals filed by individuals residing in certain U.S. territories will be carried out by the applicable entity within the state in the same manner as appeals regarding regular unemployment compensation.Waiver of PUA OverpaymentsState agencies can waive repayment requirements for individuals who mistakenly received overpayment for PUA to which they were not entitled, if the overpayment was not the individual’s fault and such repayment would be contrary to equity and good conscience.Extension of Benefits for Government and Nonprofit EntitiesThe legislation also extends emergency unemployment benefits for government entities and nonprofit organizations from December 31, 2020, to March 14, 2021.Time Periods and Eligibility for Extended FPUC BenefitsThe legislation provides Federal Pandemic Unemployment Compensation (FPUC) in the amount of an additional $300 per week, also known as the “federal bump,” beginning after December 26, 2020, and ending before March 14, 2021, for up to 24 weeks of unemployment. Individuals who are already receiving FPUC will continue to receive FPUC until they have exhausted all of it.However, no individuals will be eligible to receive FPUC in any week after April 5, 2021.This legislation also provides rules to states regarding how to properly administer FPUC in conjunction with other unemployment benefits, such as extended compensation.Extension of Federal Funding for States Waiving Waiting Week RequirementsStates will be reimbursed for the cost of waiving the “waiting week” requirement for regular unemployment compensation through March 14, 2021.However, the reimbursement percentage for weeks ending after December 26, 2020, will now be set at 50% instead of 100%.Extension of Emergency State Staffing FlexibilityState unemployment offices have temporary, emergency authority to use nonmerit staff through March 14, 2021.Extension of Short-Time Compensation FundingFederal funding of Short-Time compensation, also known as Work-Share, is extended from December 31, 2020, to March 14, 2021. States with existing Short-Time compensation statutes will receive 100% funding, whereas states without existing statutory Short-Time compensation programs will receive 50% funding.Subchapter II – Extension of FFCRA Unemployment Provisions; Extension of Temporary Assistance for States with AdvancesAccumulation of interest on federal loans that states have taken in order to pay unemployment benefits is extended to March 14, 2021. The loans allow states with low balances in their unemployment trust funds to temporarily delay employer tax increases.Extension of Federal Funding of Extended Unemployment CompensationThe FFCRA provision that provided temporary full federal funding of Extended Benefits for high-unemployment states is extended through March 14, 2021.Subchapter III – Continued Assistance to Rail Workers; Expansion and Extension of Benefits For Railroad WorkersThe legislation reinstates the “federal bump” for unemployed railroad workers in the amount of $600 per registration period, beginning after December 26, 2020, until March 14, 2021.Funds appropriated under the Railroad Unemployment Insurance Act will be available to cover the cost of additional extended unemployment benefits.Subchapter IV – Improvements to Pandemic Unemployment Assistance to Strengthen Program IntegrityAssistance to states to upgrade their unemployment insurance systemsTo allow states to be better prepared to handle a surge in claims, adjust wage replacement levels, adjust earnings disregards, vary benefits over time, as well as automate a number of processes which are currently done manually in many states.Implements a number of provisions to improve the integrity of the program by improving use of the electronic systems states use to detect and prevent fraud and those employers use to communicate with the state unemployment agency, and provides the Department of Labor with additional authority to hold states accountable for their performance.Subchapter V – Return to Work Reporting RequirementEmployers have a method to report if an employee refuses to return to workPlain language about returning to workSubchapter VI – Other Related Provisions and Technical CorrectionsPay an extra $100 per week to individuals who have at least $5,000 a year in self-employment income, but are disqualified from receiving Pandemic Unemployment Assistance because they are not eligible for regular state unemployment benefits.This mixed-earner supplemental benefit would be added to the FPUC and would terminate along with it on March 14, 2021.This provision does not take effect until the state elects to participate in this section and becomes effective on the later of the date of election or the enactment of this provision.Application of Special Rules to Money Purchase Plans“Coronavirus-Related Distribution”A “coronavirus-related distribution,” as defined under the CARES Act, has been amended to include in-service withdrawals from money purchase pension plans.Amendment applies as if included in the CARES Act (i.e., distributions made on or after January 1, 2020, and before December 31, 2020).Election to Terminate Transfer Period for Qualified Transfers from Pension Plan for Covering Future Retiree CostsPermits employer/sponsor of pension plan the ability to make an election to terminate any existing transfer period effective as of any taxable year specified by the sponsor.Specified taxable year must begin after the election date.Assets previously transferred to either health benefits or life insurance account in prior, qualified future transfer (and related income), which were not used as of the election effective date, are required to be transferred back to transferor plan within a reasonable amount of time.Assets transferred back to transferor plan are treated for certain purposes as an employer reversion, unless an equivalent amount is transferred back to the applicable health benefits or life insurance account prior to the end of the five-year period beginning after the original transfer.Provision is effective for taxable years beginning after December 31, 2019.Subtitle B – COVID-related Tax Relief Act of 2020Individual RebatesThe Act provides to individuals a second round of direct payments that are modeled after the refundable tax credits included in the CARES Act, with some modifications.The bill provides a $600 refundable tax credit for individuals ($1,200 for taxpayers filing jointly). In addition, taxpayers with qualifying children will receive $600 for each child.Similar to the CARES Act, the rebate starts to phase out at adjusted gross income of $75,000 for singles, $112,500 for heads of household, and $150,000 for taxpayers filing joint returns at the rate of 5% of the taxpayer’s adjusted gross income in excess of the phase-out amount. It phases out entirely at $87,000 for single taxpayers with no children and $174,000 for taxpayers filing joint returns with no children.A taxpayer generally needs to have a valid social security number in order to be eligible for the rebate. However, unlike the CARES Act, in the event married taxpayers file joint returns and one spouse has a valid social security number while the other does not, the taxpayers are eligible for a payment of $600, plus $600 for each child who has a valid social security number.Extension of Payroll Deferred Payroll under Notice 2020-65President Trump previously authorized the deferral of the employee’s share of social security taxes and railroad retirement taxes. Such amounts were originally deferred until April 30, 2021 and contained provisions for employers to withhold such amounts from employee payments through that date.The Act extends the repayment date to December 31, 2021.President Trump previously asked for forgiveness of such deferred amounts. The final bill extends the due date, but does not provide a permanent holiday.Clarifying Application of Educator Expense Tax DeductionThe CARES Act provided a deduction for educator expenses. The Act directs the Secretary of Treasury to issue guidance that educator expenses include such items as personal protective equipment, disinfectants and other supplies use to combat the spread of COVID-19.Clarification of Tax Treatment of Forgivingness of PPP LoansThe CARES Act provided that amounts forgiven under the PPP loan provisions should be excluded from gross income.In May, 2020, the Department of Treasury provided guidance in Notice 2020-32 that any expenditures attributed to amounts forgiven PPP loan would be treated as non-deductible expenses.Congress “clarified” that expenditures related to a forgiven PPP loan will continue to be deductible according to normal tax rules. Further, no adjustments will be made to tax basis of assets, or other reduction in tax attributes, on account of the forgiveness of such a loan.A special rules address owners of partnerships and S corporations and provide that the forgiveness of the loan will be treated as exempt income for purposes of allocating income and the related adjustments to the basis of the owners’ interest in the partnership or S corporation.Tax Treatment of Subsequent PPP Loans, Other Covered Loans and Other Relief Programs.The tax treatment afforded to amounts forgiven under the PPP Loans will also apply to the subsequent PPP loans.Similar tax treatment will apply to recipients of forgiven indebtedness described in Section 1109(d)(2)(D) of the CARES Act (Treasury Program Management Authority).Likewise, the same treatment extends to other relief provisions under the CARES Act, such as the receipt of emergency EDIL grants and loan repayment assistance under the subsidy for certain SBA loans.Targeted EIDEL advances and Grants for Shuttered Venue Operators likewise receive similar favorable treatment, and such amounts may be excluded from income, without the disallowance of expenses, basis adjustments or loss of tax attributes.Tax Treatment of Emergency Financial Aid Grants.Students that receive grants of emergency aid from an institution of higher education pursuant to emergency financial aid under Section 3504 of the CARES Act may be excluded from the taxable income of the recipient.Relief from Information ReportingThe Act authorizes the Secretary of the Treasury to provide exceptions from any requirement to file information returns related to the exclusion from income for any forgiven loans or other relief programs.Special Rules for Money Purchase PlansA “coronavirus-related distribution,” as defined under the CARES Act, has been amended to include in-service withdrawals from money purchase pension plans.Amendment applies as if included in the CARES Act (i.e., distributions made on or after January 1, 2020 and before December 31, 2020).Waiver of Certain Modifications to Farming LossesThe CARES Act changed the carryback provisions from two years to five years for net operating losses from farming.The Act now provides that taxpayers may elect to waive the five year carryback and retain the original two year carryback.Additionally, taxpayers are permitted to revise previously made elections with respect to the carryback.Modification to Tax Collection ContractsThe Act modifies the provisions related to information sharing for private collection contracts related to supplemental social security and social security disability insurance beneficiaries. Such amounts may now be part of IRS private debt collection activities.Information Sharing with Respect to Student Loan ApplicantsThe Act reinstates taxpayer confidentiality protections related to disclosures made in connection with student loan applicants. The Act reinstates protections under Section 6103 of the Internal Revenue Code (the “Code”) that were previously removed as part of the CARES Act.Election to Terminate Transfer Period for Qualified Transfers from Pension Plan for Covering Future Retiree Costs.Permits employer/sponsor of pension plan the ability to make an election to terminate any existing transfer period effective as of any taxable year specified by the sponsor.Specified taxable year must begin after the election date.Assets previously transferred to either health benefits or life insurance account in prior, qualified future transfer (and related income), which were not used as of the election effective date, are required to be transferred back to transferor plan within a reasonable amount of time.Assets transferred back to transferor plan are treated for certain purposes as an employer reversion, unless an equivalent amount is transferred back to the applicable health benefits or life insurance account prior to the end of the 5-year period beginning after the original transfer.Provision is effective for taxable years beginning after December 31, 2019.Modifications to the Credits for Paid Sick and Family LeaveThe FFCRA previously provided for mandatory leave for paid sick leave and family leave for small employers (fewer than 500 employees). The provisions provide for a maximum number of paid hours in different categories of leave. Employers receive a tax credit for providing such payments, subject to income limits and caps. Details of the original program may be found here.Originally, such provisions terminated effective December 31, 2020.The Act provides that eligible employers may continue to provide the paid sick leave and family leave through March 31, 2021. Employers that “opt in” to the paid leave will continue to be eligible for the corresponding tax credit. However, the number of eligible hours for each employee in each category is not reset.The paid leave provisions are expanded to cover self-employed individuals so that eligibility is determined in the same manner as if they worked for a third party employer.Self-employed individuals may opt to calculate eligible benefits by using daily average net earnings from 2019 instead of basing such calculations only on 2020 income.The Act also contains technical corrections to the determination of qualified wages and the exclusion from OASDI tax.Title III – Continuing the Paycheck Protection Program and Other Small Business SupportEconomic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues ActPaycheck Protection Program (PPP) LoansEligibility: Adds that housing cooperatives, destination marketing organizations, certain 501(c)(6) organizations and certain individual stations, newspapers, and public broadcasting organizations are eligible for PPP loans (as defined in the Act).Provides that businesses that were not in operation on February 15, 2020, publicly traded companies, and businesses that receive a shuttered venue operator grant are ineligible for a new PPP loan.Use of Proceeds: Expands the allowable uses of PPP loan proceeds to include covered operations expenditures, covered property damage costs, covered supplier costs, and covered worker protection expenditures (as defined in the Act) and extends the covered period to utilize PPP funds to March 31, 2021.Expands the definition of “payroll costs” to include group life, disability, vision, and dental insurance benefits. Permits PPP borrowers to choose between an eight-week and 24-week covered period. Prohibits the use of PPP loan proceeds for lobbying activities.Loan Increases: Permits PPP borrowers that have not yet received loan forgiveness and returned all or part of a PPP loan or did not take the full amount of a PPP loan to request a modification to the loan in the amount of the difference.Loan Forgiveness: Implements a simplified loan forgiveness process for PPP loans of less than $150,000.Disclosures: Requires PPP borrowers to disclose if a covered individual directly or indirectly holds a 20% or more interest in the PPP borrower. “Covered individual” includes the president, vice president, head of an executive department, member of Congress, or any of their spouses. On and after the date of enactment of the Act, PPP loans can’t be made to entities for which a covered individual directly or indirectly holds a 20% or more interest in the entity.PPP Second Draw Loans - $284.45BEligibility: Companies, including non-profit organizations, that received a PPP loan and used the full amount of the loan for permitted purposes are eligible for a PPP Second Draw Loan if the company has fewer than 300 employees and had gross receipts during a specified quarter 2020 that reflect at least a 25% reduction from the gross receipts of the company during the same quarter in 2019.Companies can only receive one PPP Second Draw Loan.Maximum Loan Amount: The maximum loan amount is the lesser of 2.5 times the applicant’s average monthly payroll costs or $2 million. There are different methods for calculating the maximum eligible loan amount for seasonal employers and companies that were not in business for the one-year period prior to February 15, 2020.The maximum loan amount for companies with a NAICS code beginning with 72 (i.e., those in the Accommodation and Food Service Industry) is the lesser of 3.5 times the applicant’s average monthly payroll costs or $2 million.Affiliation: The affiliation rules applicable to the PPP loan program will continue to apply to the PPP Second Draw Loans. Similarly, the affiliation exemptions for companies in the Accommodation and Food Service Industry, certain franchises, and businesses that receive financial assistance from a Small Business Investment Company apply to the PPP Second Draw Loans.Attestation of Eligibility: For loans of $150,000 or less, the applicant may submit a certification attesting to its eligibility for the applicable revenue loss requirement. The applicant must submit supporting documentation on or before its submission of its loan forgiveness application.Loan Forgiveness: PPP Second Draw Loans are eligible for full loan forgiveness based on the following eligible costs incurred or expenditures made during the covered period:(i) payroll costs; (ii) interest on a covered mortgage obligation; (iii) covered operations expenditure; (iv) covered property damage cost; (v) payment on a covered rent obligation; (vi) covered utility payment; (vii) covered supplier cost; and (viii) covered worker protection expenditure. For loan forgiveness purposes, at least 60% of the loan proceeds must be used for payroll costs.Ineligible Companies: Identifies several categories of companies that are ineligible for PPP Second Draw Loans, including companies with certain ties to China or Hong KongTitle X (Section 1102)Extends the availability of funds to compensate government contractors for certain paid leave set forth in Section 3610 of the CARES Act through March 31, 2021.Grants for Shuttered Venue OperatorsAuthorizes $15 billion for the SBA to make grants to eligible live venue operators or promoters, theatrical producers, live performing arts organization operators, museum operators, motion picture theatre operators, or talent representatives who demonstrate a 25 percent reduction in revenues.The SBA may make an initial grant of up to $10 million to an eligible person or entity and a supplemental grant that is equal to 50 percent of the initial grant.Such grants shall be used for specified expenses such as payroll costs, rent, utilities, and personal protective equipment.Requires the administrator to conduct increased oversight of eligible persons and entities receiving these grants. The administrator must submit a report on the oversight to Congress.Targeted EIDL Advance for Small Business Continuity, Adaptation, and ResiliencyProvides additional funding for EIDL Advances for eligible entities located in low-income communities.Limits the EIDL Advance amount for entities in low-income communities that previously received an Emergency EIDL Grant to the difference between the previously received grant and $10,000.Requires that the administrator notify eligible entities that they may be eligible for an EIDL Advance if: (1) the entity previously received an Emergency EIDL Grant; and (2) entities that applied for, but did not secure an Emergency EIDL Grant because of funding unavailability.Allocates $20 billion to EIDL Advances provided under this section.Extends the covered period to December 31, 2021Emergency EIDL GrantsExtends the covered period for Emergency EIDL grants through December 31, 2021.Provides the Administrator with additional flexibility for the SBA to approve applications and verify that applicants have submitted accurate information.Extends the time for the Administrator to approve applications for Emergency EIDL grants and disburse funds from 3 to 21 days.Increases the appropriation for Emergency EIDL grants from $20 billion to $40 billion.Repeal of EIDL Advance DeductionExtends the covered period to December 31, 2021.Section 1110(e)(6) of the CARES Act is repealed, which eliminates the requirement that PPP borrowers deduct the amount of an EIDL advance from their PPP forgiveness amount.Includes a Sense of Congress resolution that EIDL Advance borrowers should be made whole without regard to whether those borrowers are eligible for PPP forgiveness.Provides for rulemaking authority to ensure that EIDL Advance borrowers are treated equally with respect to the repeal of Section 1110(e)(6) of the CARES Act. For those EIDL Advance borrowers who completed the loan forgiveness process prior to the repeal of Section 1110(e)(6), the rules should provide relief for the previously required deduction from the PPP forgiveness amount.Title IV – TransportationSubtitle A – Airline Worker Support ExtensionPandemic Relief for Aviation WorkersExclusively for the payment of employee wages, salaries, and benefits, the law[1] provides passenger air carriers with up to $15 billion in relief and provides aviation contractors with up to $1 billion in relief.Corporate officers are not included as employees, and contractors include people working under contract for passenger air carriers in catering jobs or jobs related to operating airline services, as well as subcontractors.The law enables the Secretary of the Treasury (the “Secretary”) to use other CARES Act funds for costs and administrative expenses in providing the above-mentioned relief.Procedures for Providing Payroll SupportThe law provides the formula by which the Secretary will allocate financial assistance for aviation workers.The formula for providing payments is proportionally based on the amounts of relief passenger air carriers (including carriers that do and carriers that do not file reports under part 241 of Title 14, Code of Federal Regulations) and contractors either received under Section 4113 of the CARES Act; OR, for passenger air carriers or contractors that: (i) either did not receive funding under the CARES Act; or (ii) so elect, then the amounts of payments will be proportionally based on certain specified financial metrics for passenger air carriers (including carriers that do and carriers that do not file reports under part 241 of Title 14, Code of Federal Regulations) and contractors in the relevant sub-sections.Remaining procedures pertain to required forms and deadlines, which must be the same as previously used for recipients of aid under Section 4113 of the CARES Act or, for new recipients, with forms and terms and conditions that are the same as similarly situated recipients.Initial payments for immediate payroll assistance are to follow no later than 10 days after the enactment of the new law, and the Secretary shall further determine logistics for subsequent payments and pro rata reductions.Required AssurancesEligibility for financial assistance depends on the passenger air carriers and contractors entering into agreements, or otherwise certifying to the Secretary, that they will provide certain assurances, including, broadly: (i) they will not conduct involuntary furloughs and will not reduce pay rates and benefits (for passenger air carriers, until March 31, 2021, and for contractors, until March 31 2021, or the date the contractor spent the assistance); (ii) they will not buy back equity securities (e.g., stock) or pay capital distributions (e.g., dividends) through March 31, 2022, for passenger air carriers, and for contractors, through March 31, 2022, or as of when the contractors expended the assistance; (iii) they must meet the requirements of Sections 405 and 406, protecting collective bargaining agreements and including limitations on executive pay, respectively; and (iv) they will recall involuntarily furloughed employees and, in the process, also provide compensatory pay for lost pay and benefits during the time they were furloughed and ensure the restoration of rights and protections for such furloughed employees as if they had not been furloughed.With respect to the assurances in (iv) above, certain time periods vary depending on whether the passenger air carriers and contractors in question previously received financial assistance under Title IV of the CARES Act.Protection of Collective Bargaining AgreementsThe law prevents the Secretary and anyone from the federal government, generally, from conditioning aid on requiring a union bargaining unit to negotiate pay or other terms and conditions of employment.Limitation on Certain Employee CompensationPassenger air carriers and contractors that receive aid must enter into agreements with the Secretary that, from October 1, 2020, through October 1, 2022, impose the following compensation restrictions:Total compensation above $425,000 for any individual employee is Norwegian top Level Domain retirement or severance package for any individual employee can exceed twice the maximum total compensation during 2019.Further, no officer or employee whose total compensation exceeded $3,000,000 in 2019 may receive in excess of $3,000,000 and 50% of the excess over $3,000,000 of the total compensation received in 2019.“Total compensation” includes salary, bonuses, awards of stock, and other financial benefits.Minimum Air Service GuaranteesThrough March 1, 2022, the Secretary is empowered to require air carriers that received aid to maintain their scheduled air transportation to ensure services to any point that the air carrier served before March 1, 2020.Exercise of this authority must take into consideration various factors, including, but not limited to, the needs of small and remote communities, the need to maintain well-functioning health care supply chains, and the impacts of consolidated operations of covered air carriers, which has led to the loss of air service at a number of airports and communities.Taxpayer ProtectionWith respect to recipients of aid under Section 4113 of the CARES Act that now receive aid under the new law, the law permits the Secretary to accept warrants, options, preferred stock, debt securities, notes, or other financial instruments issued by the aid recipients to provide appropriate compensation for the government for the aid provided.This similarly applies to recipients of aid under the new law that did not previously receive aid under Section 4113 of the CARES Act.ReportsBy May 1, 2021, the Secretary must submit a report to Congress on the financial assistance provided to passenger air carriers and contractors, including such details as the aid provided, audits conducted, and instances of noncompliance by aid recipients.The law creates duties for the Secretary to update relevant website and report contents required under the law and provides for the protection of certain data.CoordinationThe Departments of Transportation and Treasury are required to coordinate in the administration of these Title IV provisions.Funding$16 billion is appropriated for the foregoing provisions.CARES Act AmendmentsThe law amends certain CARES Act provisions to prevent certain unintended consequences regarding the ability of contractors to furlough workers and receive aid for those workers.Subtitle B – Coronavirus Economic Relief for Transportation Services ActFrom the date the law is effective through the later of March 31, 2021, or the date on which the funds are expended, the law provides $2 billion in aid to eligible providers of transportation services (e.g., bus operators, operators of passenger ferries, etc.).Eligibility for relief depends on various factors, including, in brief, certification of revenue loss of 25%+ on an annualized basis, as well as either having a total workforce of less than 500 employees (full-time, part-time, or temporary) and not being a subsidiary, parent, or affiliate of any other entity with a combined total workforce of more than 500 employees (full-time, part-time, or temporary) as of March 1, 2020, or having more than 500 employees (full-time, part-time, or temporary) and not having received aid under certain provisions of the CARES Act.There are various factors and considerations that influence the provision of relief under this subtitle, including the amount of debt owed by the transportation services provider, whether it receives other federal assistance, and the total revenues earned by such provider in 2019.Subtitle C – Motor Carrier Safety Grant Relief Act of 2020Relief for Recipients of Financial Assistance Awards from the Federal Motor Carrier Safety Administration (the “FMCSA”)For aid from the FMCSA awarded to recipients in fiscal year 2019 or fiscal year 2020, all applicable periods of availability during which recipients may expend such aid are extended under this subtitle for one (1) year.Subtitle D – Extension of Waiver AuthorityThis subtitle expands through fiscal year 2021 the Secretary of Transportation’s authority to waive or postpone any highway safety grant requirements under Sections 402, 404, 405, or 412 of Title 23, Section 4001 of the FAST Act, or 23 CFR Part 1300.Title V – BankingSubtitle A – Emergency Rental AssistanceEmergency Rental AssistanceAppropriates $25 billion for rental assistance in 2021, distributed among states, the District of Columbia, U.S. territories, tribal communities, and some government agencies. At least 90% of the funds must be used for rental assistance programs over the next 12 months, whereas the remaining 10% may be used for housing stability services.The states and territories distributing the funds must prioritize low-income households and households with unemployed individuals.Landlords may apply for funds on behalf of their tenants.Eviction MoratoriumThe expiration date of the order of the Centers for Disease Control and Prevention, which places a temporary halt on residential evictions, is extended through January 31, 2021.Subtitle B – Community Development Investment (CDFIs and MDIs)Establishes the “Emergency Capital Investment Fund” to provide direct and indirect capital investments in financial institutions serving low- and moderate-income communities. The Act appropriates $9 billion to the fund for the Treasury to purchase preferred stock (and other financial instruments) in financial institutions approved by a federal banking agency or the National Credit Union Administration. Applicant institutions must provide an investment and lending plan providing various details on how the institution serves low- and moderate-income households and communities. Stock purchases made by the fund may come with additional terms and conditions. The institutions must repay the stock within 10 years.Appropriates $3 billion for the Treasury to provide grants to Community Development Financial Institutions based on portfolio strength, minority lending, and program capacity.Subtitle C – MiscellaneousExtensions of Temporary Relief and Emergency Authorities; Extension of Temporary Relief from Troubled Debt Restructurings and Insurer ClarificationThe expiration date of the temporary relief provided to insured banks, credit unions, and their affiliates from CECL standards for estimating credit losses is extended to the earlier of January 1, 2022, and the first day of the fiscal year that begins after the termination of the national emergency declared by the president on March 13, 2020.The expiration date of the increased flexibility provided to credit unions for access to the Central Liquidity Facility is extended to December 31, 2021, and so is the expansion of the Central Liquidity Facility’s ability to borrow up to 16 times its subscribed capital stock and surplus.The expiration date of the optional temporary relief provided to banks and credit unions in accounting for COVID-related loan modifications as troubled debt restructurings is extended to the earlier of January 1, 2022, and 60 days after termination of the national emergency. This optional temporary relief is also extended to insurance companies.Healthcare Operating Loss LoansAuthorizes HUD to insure mortgages for healthcare facilities that were financially sound before March 13, 2020, that have since exhausted all other forms of assistance. The loan insured by HUD may be up to one year’s worth of the healthcare facility’s expenses.Title VI – Labor ProvisionsThe bill does not contain extensive employment provisions. The only employment-related provisions relate the expansion of Job Corps eligibility. Specifically, the bill waives the drug testing requirements to facilitate virtual enrollment and slightly expands the eligible age range for such program.AdvertisementTitle VII – Nutrition and Agriculture ReliefSubtitle A – NutritionSupplemental Nutrition Assistance Program (“SNAP”)Increases the monthly SNAP benefit level by 15% based on the June 2020 Thrifty Food Plan through June 30, 2021.Simplifies state administrative process for SNAP benefit level increases and provides $100 million in state administrative costs through FY 2021.Excludes Pandemic Unemployment Compensation from being counted toward household income for SNAP qualification purposes.Extends SNAP eligibility to college students who are eligible for a federal or state work study program or have an expected family contribution of $0.Provides $5 million for expanding the SNAP online purchasing program and mobile payment technologies.Commodity Distribution ProgramsProvides $400 million to the Emergency Food Assistance Program through Sept. 30, 2021 (up to 20% can be used for commodity distribution).Emergency Costs for Child Nutrition ProgramsProvides as much funding as necessary to continue providing emergency relief to school meal and child/adult care food programs.Subtitle B – AgricultureAgricultural ProgramsProvides $11.2 billion to support agricultural producers, growers, and processors. Key aspects include (1) payments to livestock/poultry growers for losses suffered due to insufficient processing access or contract changes related to COVID-19; (2) no less than $1.5 billion to purchase food and agricultural products and provide loans and grants to small and midsize food processors or distributors (including seafood processors/distributors); and (3) payments to producers of advanced biofuel, biomass-based diesel, cellulosic or conventional biofuels, or other renewable fuels due to COVID-19 market losses.Support for Dairy, Livestock, and Farm StressProvides $400 million to pay for milk to be processed into dairy products and donated to nonprofit entities.Provides $60 million for facility upgrade and planning grants to meat and poultry producers to transition to federal inspection.Title VIII - U.S. Postal ServiceEliminates the Postal Service’s obligation to repay funds borrowed under the CARES Act.Permits the Postal Service to accept, until March 15, 2021, shipments without the usual requisite information regarding cargo safety and security if the commissioner determines the shipments present a low risk of violating laws of the United States.Title IX – Broadband Internet Access ServiceAmendments to the Secure and Trusted Communications Networks Reimbursement ProgramSection 901 amends the Secure and Trusted Communications Networks Act of 2019 to expand eligibility for the Secure and Trusted Communications Networks Reimbursement Program at the Federal Communications Commission (FCC) to include providers having 10 million or fewer customers (was previously limited to providers having 2 million or fewer customers).The program provides reimbursement to providers for removal and replacement of covered unsecure equipment from their networks.The distribution of the reimbursement funds is allocated on a prioritized scheme with first priority going to providers having 2 million or fewer customers, then to accredited public or private noncommercial educational institutions, and the remaining funds going to any other eligible applicants (including providers having 10 million or fewer customers).Connecting Minority CommunitiesSection 902 establishes an Office of Minority Broadband Initiatives at the National Telecommunications and Information Administration (NTIA) to focus on broadband access and adoption at historically Black colleges or universities, tribal colleges and universities, and other minority-serving institutions, including students, faculty, and staff of such institutions and their surrounding communities.$285 million is appropriated to the program to support connectivity and expand access to broadband internet service and other digital opportunities in identified communities, including areas not more than 15 miles from historically Black colleges or universities, tribal colleges or universities, and other minority-serving institutions.The program provides funds and grants to expand deployment of broadband internet access and activities to accelerate adoption of broadband internet service in these communities. The funds may be awarded to programs for promoting digital literacy skills and virtual or in-person digital literacy training and education.The office is directed to promoting initiatives for expanding deployment of broadband internet access in identified communities, leveraging investment in the necessary infrastructure, and establishing programs for promoting digital literacy skills and virtual or in-person digital literacy training and education.The office is also to further develop recommendations to accelerate adoption of broadband internet service and work with other federal agencies to determine how to expand access to broadband internet service and other digital opportunities in the identified communities.The program establishes guidelines to ensure that 20 percent of the funds be used to ensure that students of such institutions have internet service, internet-connected devices and equipment capable of providing access to broadband internet service.FCC COVID-19 Telehealth ProgramSection 903 appropriates an additional $250 million for the FCC COVID-19 Telehealth Program authorized under the CARES Act.The section provides for increased oversight to the existing telehealth program to ensure funds are allocated to eligible applicants in each state and the District of Columbia such that not less than one applicant in each state (and the district) receives funding under the program, unless no such applicant is eligible from a state or the district.Benefit for Broadband Service During Emergency Period Relating to COVID-19Section 904 establishes the Emergency Broadband Benefit Program at the FCC with $3.2 billion being appropriated for the program.Under the program, eligible households can receive monthly discounts of up to $50, or up to $75 off the cost of internet service charged to a household on tribal lands. The monthly discount shall be no more than the standard rate for internet service for such households. The program also provides subsidies for certain devices, including laptops, desktop computers or tablets.The eligible households include households having individuals or children that qualify for the free and reduced lunch program, Pell grant recipients, recently laid off or furloughed workers, an individual who qualifies for the Lifeline program, or an individual who qualifies for a low-income or COVID-19 discount program offered by internet service providers.Grants for Broadband ConnectivitySection 905 establishes two grant programs at the National Telecommunications and Information Administration (NTIA) for Tribal Broadband Connectivity and Broadband Infrastructure.The Tribal Broadband Connectivity grant program includes $1 billion appropriated for broadband deployment on tribal lands, telehealth, distance learning, broadband affordability, and digital inclusion. The grant program provides funds for access to and adoption of broadband service on tribal lands, for broadband infrastructure deployment, or for providing free or reduced-cost broadband service. Eligible areas include a census block in which broadband service is not available at one or more households or businesses. The groups eligible under the grant program include tribal governments, tribal colleges or universities, the Department of Hawaiian Home Lands, tribal organizations, and Alaska Native Corporations.The Broadband Infrastructure grant program includes $300 million appropriated for projects directed to broadband infrastructure deployment for areas lacking broadband or access to broadband internet service and rural areas having less than 50,000 inhabitants. The grant program includes priority for projects that impact or provide broadband internet service to the greatest number of households. Grants would be issued to qualifying partnerships between state and local governments and fixed broadband providers.Appropriations for Federal Communications Commission ActivitiesSection 906 appropriates $65 million to the FCC for the creation of broadband data maps as required under the Broadband DATA Act. The data maps identify areas having broadband availability, speeds offered and areas lacking broadband availability.The data maps shall be used by the FCC to award and prioritize funding of future broadband projects aimed at expanding access to broadband internet service and infrastructure to the areas and communities lacking broadband availability.Section 906 also appropriates $1.9 billion to carry out the Secure and Trusted Communications Network Reimbursement Program by the FCC for the year of 2021.The $1.9 billion for the year 2021 is an increase from the $1 billion appropriated for the program in 2020.Title X – MiscellaneousCoronavirus Relief Fund ExtensionThe legislation extends – for a period of one year– the appropriation of available funds set aside in the CARES Act Coronavirus Relief Fund. These funds are to be paid to qualifying state, tribal, and local government units responding to the COVID-19 pandemic.Contractor Pay ProtectionSection 3610 of the CARES Act gives agencies discretion (which they are not required to exercise) to “reimburse, at the minimum applicable contract rates (not to exceed an average of 40 hours per week) any paid leave, including sick leave, a contractor provides to keep its employees or contractors in a ready state.”These reimbursements are intended to maintain employment for contractors who, because of COVID-19, cannot perform work at their duty station or via telework due to the nature of their job.The legislation extends reimbursement until September 30, 2020. The reimbursement was set to expire March 31, 2020, under the CARES Act.This is particularly important for national labs, defense industry contractors, and national security facilities.Rescinded Amounts and Termination of AuthorityThe legislation rescinds unobligated amounts which were appropriated under the CARES act to the Exchange Stabilization Fund (“ESF”) to support direct loans by the Treasury and emergency lending by the Federal Reserve. These funds were used to fund certain lending programs, including the Main Street Loan Facilities.The legislation additionally specifies that the authority to lend these funds expires (along with the Main Street Loan Facilities Program and others funded by the ESF) on December 31, 2020. Remaining funds ($429 billion) are to be returned to the Treasury, though certain funds will remain allocated to handle (i) administrative activities related to previously loaned funds, (ii) funding for the Special Inspector General for Pandemic Recovery, and (iii) funding for a Congressional Oversight Commission.Main Street Loans submitted on or before December 14, 2020, may be processed and issued, provided that the Main Street Lending Program purchases a participation interest in such loans on or before January 8, 2021.After December 31, 2020, the terms of all loans, loan guarantees, or similar investments made using ESF funds may not be restated or replicated further without congressional approval. An exception applies for Term-Asset Backed Securities Loan Facilities, which were authorized in 2008 prior to the coronavirus pandemic.It is about 25 pages long, but you asked……Title I – HealthcareOne-time, one-year Increase to Physician Fee Schedule payments for 2021The legislation creates a one-time, one-year, 3.75 percent increase in Medicare Physician Fee Schedule payments to support physicians and other clinicians. This increase adjusts the upcoming effects of the CY 2021 physician fee schedule budget neutrality rules.The increase is intended to provide relief to physicians and other clinicians during the COVID-19 public health emergency.Medicare Sequestration Delayed an Additional Three MonthsSection 102 of the legislation extends the suspension of sequestration for Medicare fee-for-service payments by an additional three (3) months.This suspension adds on to the relief originally provided by the CARES Act, Section 3709, codified at 2 U.S.C. 901(a). Sequestration, which has been in place since 2013, results in a two percent (2%) reduction in payments to Medicare providers and suppliers.The CARES Act had suspended this payment reduction from May 1, 2020, to December 31, 2020, with sequestration scheduled to resume January 1, 2021. Section 102 extends the termination date to March 31, 2021. Prominent provider trade associations had requested a longer period of suspension.These changes are in addition to the other changes included within the larger appropriations bill, which are outside of the immediate scope of this article. It should be noted, however, that these changes will impact health care providers and in many cases will increase reimbursement or access to funds.Title II – Assistance to Individuals, Families, and BusinessesSubtitle A – Unemployment Insurance; Chapter 1 – Continued Assistance to Unemployed WorkersSubchapter I – Extension of CARES Act Unemployment Provisions. Time Periods and Eligibility for Expanded PUA BenefitsThe legislation extends Pandemic Unemployment Assistance (“PUA”) benefits, a federal program covering the self-employed and gig workers, from December 31, 2020, to March 14, 2021.Individuals will be eligible for up to 50 weeks of PUA. Individuals who already receive PUA will continue to be eligible for up to a total of 50 weeks of PUA. However, no individuals will be eligible to receive PUA after April 5, 2021.Payment of retroactive PUA for those who had already exhausted the prior maximum is limited to weeks of unemployment after December 1, 2020.AppealsAn individual may appeal any decision regarding PUA made by a state agency.Appeals filed by individuals residing in certain U.S. territories will be carried out by the applicable entity within the state in the same manner as appeals regarding regular unemployment compensation.Waiver of PUA OverpaymentsState agencies can waive repayment requirements for individuals who mistakenly received overpayment for PUA to which they were not entitled, if the overpayment was not the individual’s fault and such repayment would be contrary to equity and good conscience.Extension of Benefits for Government and Nonprofit EntitiesThe legislation also extends emergency unemployment benefits for government entities and nonprofit organizations from December 31, 2020, to March 14, 2021.Time Periods and Eligibility for Extended FPUC BenefitsThe legislation provides Federal Pandemic Unemployment Compensation (FPUC) in the amount of an additional $300 per week, also known as the “federal bump,” beginning after December 26, 2020, and ending before March 14, 2021, for up to 24 weeks of unemployment. Individuals who are already receiving FPUC will continue to receive FPUC until they have exhausted all of it.However, no individuals will be eligible to receive FPUC in any week after April 5, 2021.This legislation also provides rules to states regarding how to properly administer FPUC in conjunction with other unemployment benefits, such as extended compensation.Extension of Federal Funding for States Waiving Waiting Week RequirementsStates will be reimbursed for the cost of waiving the “waiting week” requirement for regular unemployment compensation through March 14, 2021.However, the reimbursement percentage for weeks ending after December 26, 2020, will now be set at 50% instead of 100%.Extension of Emergency State Staffing FlexibilityState unemployment offices have temporary, emergency authority to use nonmerit staff through March 14, 2021.Extension of Short-Time Compensation FundingFederal funding of Short-Time compensation, also known as Work-Share, is extended from December 31, 2020, to March 14, 2021. States with existing Short-Time compensation statutes will receive 100% funding, whereas states without existing statutory Short-Time compensation programs will receive 50% funding.Subchapter II – Extension of FFCRA Unemployment Provisions; Extension of Temporary Assistance for States with AdvancesAccumulation of interest on federal loans that states have taken in order to pay unemployment benefits is extended to March 14, 2021. The loans allow states with low balances in their unemployment trust funds to temporarily delay employer tax increases.Extension of Federal Funding of Extended Unemployment CompensationThe FFCRA provision that provided temporary full federal funding of Extended Benefits for high-unemployment states is extended through March 14, 2021.Subchapter III – Continued Assistance to Rail Workers; Expansion and Extension of Benefits For Railroad WorkersThe legislation reinstates the “federal bump” for unemployed railroad workers in the amount of $600 per registration period, beginning after December 26, 2020, until March 14, 2021.Funds appropriated under the Railroad Unemployment Insurance Act will be available to cover the cost of additional extended unemployment benefits.Subchapter IV – Improvements to Pandemic Unemployment Assistance to Strengthen Program IntegrityAssistance to states to upgrade their unemployment insurance systemsTo allow states to be better prepared to handle a surge in claims, adjust wage replacement levels, adjust earnings disregards, vary benefits over time, as well as automate a number of processes which are currently done manually in many states.Implements a number of provisions to improve the integrity of the program by improving use of the electronic systems states use to detect and prevent fraud and those employers use to communicate with the state unemployment agency, and provides the Department of Labor with additional authority to hold states accountable for their performance.Subchapter V – Return to Work Reporting RequirementEmployers have a method to report if an employee refuses to return to workPlain language about returning to workSubchapter VI – Other Related Provisions and Technical CorrectionsPay an extra $100 per week to individuals who have at least $5,000 a year in self-employment income, but are disqualified from receiving Pandemic Unemployment Assistance because they are not eligible for regular state unemployment benefits.This mixed-earner supplemental benefit would be added to the FPUC and would terminate along with it on March 14, 2021.This provision does not take effect until the state elects to participate in this section and becomes effective on the later of the date of election or the enactment of this provision.Application of Special Rules to Money Purchase Plans“Coronavirus-Related Distribution”A “coronavirus-related distribution,” as defined under the CARES Act, has been amended to include in-service withdrawals from money purchase pension plans.Amendment applies as if included in the CARES Act (i.e., distributions made on or after January 1, 2020, and before December 31, 2020).Election to Terminate Transfer Period for Qualified Transfers from Pension Plan for Covering Future Retiree CostsPermits employer/sponsor of pension plan the ability to make an election to terminate any existing transfer period effective as of any taxable year specified by the sponsor.Specified taxable year must begin after the election date.Assets previously transferred to either health benefits or life insurance account in prior, qualified future transfer (and related income), which were not used as of the election effective date, are required to be transferred back to transferor plan within a reasonable amount of time.Assets transferred back to transferor plan are treated for certain purposes as an employer reversion, unless an equivalent amount is transferred back to the applicable health benefits or life insurance account prior to the end of the five-year period beginning after the original transfer.Provision is effective for taxable years beginning after December 31, 2019.Subtitle B – COVID-related Tax Relief Act of 2020Individual RebatesThe Act provides to individuals a second round of direct payments that are modeled after the refundable tax credits included in the CARES Act, with some modifications.The bill provides a $600 refundable tax credit for individuals ($1,200 for taxpayers filing jointly). In addition, taxpayers with qualifying children will receive $600 for each child.Similar to the CARES Act, the rebate starts to phase out at adjusted gross income of $75,000 for singles, $112,500 for heads of household, and $150,000 for taxpayers filing joint returns at the rate of 5% of the taxpayer’s adjusted gross income in excess of the phase-out amount. It phases out entirely at $87,000 for single taxpayers with no children and $174,000 for taxpayers filing joint returns with no children.A taxpayer generally needs to have a valid social security number in order to be eligible for the rebate. However, unlike the CARES Act, in the event married taxpayers file joint returns and one spouse has a valid social security number while the other does not, the taxpayers are eligible for a payment of $600, plus $600 for each child who has a valid social security number.Extension of Payroll Deferred Payroll under Notice 2020-65President Trump previously authorized the deferral of the employee’s share of social security taxes and railroad retirement taxes. Such amounts were originally deferred until April 30, 2021 and contained provisions for employers to withhold such amounts from employee payments through that date.The Act extends the repayment date to December 31, 2021.President Trump previously asked for forgiveness of such deferred amounts. The final bill extends the due date, but does not provide a permanent holiday.Clarifying Application of Educator Expense Tax DeductionThe CARES Act provided a deduction for educator expenses. The Act directs the Secretary of Treasury to issue guidance that educator expenses include such items as personal protective equipment, disinfectants and other supplies use to combat the spread of COVID-19.Clarification of Tax Treatment of Forgivingness of PPP LoansThe CARES Act provided that amounts forgiven under the PPP loan provisions should be excluded from gross income.In May, 2020, the Department of Treasury provided guidance in Notice 2020-32 that any expenditures attributed to amounts forgiven PPP loan would be treated as non-deductible expenses.Congress “clarified” that expenditures related to a forgiven PPP loan will continue to be deductible according to normal tax rules. Further, no adjustments will be made to tax basis of assets, or other reduction in tax attributes, on account of the forgiveness of such a loan.A special rules address owners of partnerships and S corporations and provide that the forgiveness of the loan will be treated as exempt income for purposes of allocating income and the related adjustments to the basis of the owners’ interest in the partnership or S corporation.Tax Treatment of Subsequent PPP Loans, Other Covered Loans and Other Relief Programs.The tax treatment afforded to amounts forgiven under the PPP Loans will also apply to the subsequent PPP loans.Similar tax treatment will apply to recipients of forgiven indebtedness described in Section 1109(d)(2)(D) of the CARES Act (Treasury Program Management Authority).Likewise, the same treatment extends to other relief provisions under the CARES Act, such as the receipt of emergency EDIL grants and loan repayment assistance under the subsidy for certain SBA loans.Targeted EIDEL advances and Grants for Shuttered Venue Operators likewise receive similar favorable treatment, and such amounts may be excluded from income, without the disallowance of expenses, basis adjustments or loss of tax attributes.Tax Treatment of Emergency Financial Aid Grants.Students that receive grants of emergency aid from an institution of higher education pursuant to emergency financial aid under Section 3504 of the CARES Act may be excluded from the taxable income of the recipient.Relief from Information ReportingThe Act authorizes the Secretary of the Treasury to provide exceptions from any requirement to file information returns related to the exclusion from income for any forgiven loans or other relief programs.Special Rules for Money Purchase PlansA “coronavirus-related distribution,” as defined under the CARES Act, has been amended to include in-service withdrawals from money purchase pension plans.Amendment applies as if included in the CARES Act (i.e., distributions made on or after January 1, 2020 and before December 31, 2020).Waiver of Certain Modifications to Farming LossesThe CARES Act changed the carryback provisions from two years to five years for net operating losses from farming.The Act now provides that taxpayers may elect to waive the five year carryback and retain the original two year carryback.Additionally, taxpayers are permitted to revise previously made elections with respect to the carryback.Modification to Tax Collection ContractsThe Act modifies the provisions related to information sharing for private collection contracts related to supplemental social security and social security disability insurance beneficiaries. Such amounts may now be part of IRS private debt collection activities.Information Sharing with Respect to Student Loan ApplicantsThe Act reinstates taxpayer confidentiality protections related to disclosures made in connection with student loan applicants. The Act reinstates protections under Section 6103 of the Internal Revenue Code (the “Code”) that were previously removed as part of the CARES Act.Election to Terminate Transfer Period for Qualified Transfers from Pension Plan for Covering Future Retiree Costs.Permits employer/sponsor of pension plan the ability to make an election to terminate any existing transfer period effective as of any taxable year specified by the sponsor.Specified taxable year must begin after the election date.Assets previously transferred to either health benefits or life insurance account in prior, qualified future transfer (and related income), which were not used as of the election effective date, are required to be transferred back to transferor plan within a reasonable amount of time.Assets transferred back to transferor plan are treated for certain purposes as an employer reversion, unless an equivalent amount is transferred back to the applicable health benefits or life insurance account prior to the end of the 5-year period beginning after the original transfer.Provision is effective for taxable years beginning after December 31, 2019.Modifications to the Credits for Paid Sick and Family LeaveThe FFCRA previously provided for mandatory leave for paid sick leave and family leave for small employers (fewer than 500 employees). The provisions provide for a maximum number of paid hours in different categories of leave. Employers receive a tax credit for providing such payments, subject to income limits and caps. Details of the original program may be found here.Originally, such provisions terminated effective December 31, 2020.The Act provides that eligible employers may continue to provide the paid sick leave and family leave through March 31, 2021. Employers that “opt in” to the paid leave will continue to be eligible for the corresponding tax credit. However, the number of eligible hours for each employee in each category is not reset.The paid leave provisions are expanded to cover self-employed individuals so that eligibility is determined in the same manner as if they worked for a third party employer.Self-employed individuals may opt to calculate eligible benefits by using daily average net earnings from 2019 instead of basing such calculations only on 2020 income.The Act also contains technical corrections to the determination of qualified wages and the exclusion from OASDI tax.Title III – Continuing the Paycheck Protection Program and Other Small Business SupportEconomic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues ActPaycheck Protection Program (PPP) LoansEligibility: Adds that housing cooperatives, destination marketing organizations, certain 501(c)(6) organizations and certain individual stations, newspapers, and public broadcasting organizations are eligible for PPP loans (as defined in the Act).Provides that businesses that were not in operation on February 15, 2020, publicly traded companies, and businesses that receive a shuttered venue operator grant are ineligible for a new PPP loan.Use of Proceeds: Expands the allowable uses of PPP loan proceeds to include covered operations expenditures, covered property damage costs, covered supplier costs, and covered worker protection expenditures (as defined in the Act) and extends the covered period to utilize PPP funds to March 31, 2021.Expands the definition of “payroll costs” to include group life, disability, vision, and dental insurance benefits. Permits PPP borrowers to choose between an eight-week and 24-week covered period. Prohibits the use of PPP loan proceeds for lobbying activities.Loan Increases: Permits PPP borrowers that have not yet received loan forgiveness and returned all or part of a PPP loan or did not take the full amount of a PPP loan to request a modification to the loan in the amount of the difference.Loan Forgiveness: Implements a simplified loan forgiveness process for PPP loans of less than $150,000.Disclosures: Requires PPP borrowers to disclose if a covered individual directly or indirectly holds a 20% or more interest in the PPP borrower. “Covered individual” includes the president, vice president, head of an executive department, member of Congress, or any of their spouses. On and after the date of enactment of the Act, PPP loans can’t be made to entities for which a covered individual directly or indirectly holds a 20% or more interest in the entity.PPP Second Draw Loans - $284.45BEligibility: Companies, including non-profit organizations, that received a PPP loan and used the full amount of the loan for permitted purposes are eligible for a PPP Second Draw Loan if the company has fewer than 300 employees and had gross receipts during a specified quarter 2020 that reflect at least a 25% reduction from the gross receipts of the company during the same quarter in 2019.Companies can only receive one PPP Second Draw Loan.Maximum Loan Amount: The maximum loan amount is the lesser of 2.5 times the applicant’s average monthly payroll costs or $2 million. There are different methods for calculating the maximum eligible loan amount for seasonal employers and companies that were not in business for the one-year period prior to February 15, 2020.The maximum loan amount for companies with a NAICS code beginning with 72 (i.e., those in the Accommodation and Food Service Industry) is the lesser of 3.5 times the applicant’s average monthly payroll costs or $2 million.Affiliation: The affiliation rules applicable to the PPP loan program will continue to apply to the PPP Second Draw Loans. Similarly, the affiliation exemptions for companies in the Accommodation and Food Service Industry, certain franchises, and businesses that receive financial assistance from a Small Business Investment Company apply to the PPP Second Draw Loans.Attestation of Eligibility: For loans of $150,000 or less, the applicant may submit a certification attesting to its eligibility for the applicable revenue loss requirement. The applicant must submit supporting documentation on or before its submission of its loan forgiveness application.Loan Forgiveness: PPP Second Draw Loans are eligible for full loan forgiveness based on the following eligible costs incurred or expenditures made during the covered period:(i) payroll costs; (ii) interest on a covered mortgage obligation; (iii) covered operations expenditure; (iv) covered property damage cost; (v) payment on a covered rent obligation; (vi) covered utility payment; (vii) covered supplier cost; and (viii) covered worker protection expenditure. For loan forgiveness purposes, at least 60% of the loan proceeds must be used for payroll costs.Ineligible Companies: Identifies several categories of companies that are ineligible for PPP Second Draw Loans, including companies with certain ties to China or Hong KongTitle X (Section 1102)Extends the availability of funds to compensate government contractors for certain paid leave set forth in Section 3610 of the CARES Act through March 31, 2021.Grants for Shuttered Venue OperatorsAuthorizes $15 billion for the SBA to make grants to eligible live venue operators or promoters, theatrical producers, live performing arts organization operators, museum operators, motion picture theatre operators, or talent representatives who demonstrate a 25 percent reduction in revenues.The SBA may make an initial grant of up to $10 million to an eligible person or entity and a supplemental grant that is equal to 50 percent of the initial grant.Such grants shall be used for specified expenses such as payroll costs, rent, utilities, and personal protective equipment.Requires the administrator to conduct increased oversight of eligible persons and entities receiving these grants. The administrator must submit a report on the oversight to Congress.Targeted EIDL Advance for Small Business Continuity, Adaptation, and ResiliencyProvides additional funding for EIDL Advances for eligible entities located in low-income communities.Limits the EIDL Advance amount for entities in low-income communities that previously received an Emergency EIDL Grant to the difference between the previously received grant and $10,000.Requires that the administrator notify eligible entities that they may be eligible for an EIDL Advance if: (1) the entity previously received an Emergency EIDL Grant; and (2) entities that applied for, but did not secure an Emergency EIDL Grant because of funding unavailability.Allocates $20 billion to EIDL Advances provided under this section.Extends the covered period to December 31, 2021Emergency EIDL GrantsExtends the covered period for Emergency EIDL grants through December 31, 2021.Provides the Administrator with additional flexibility for the SBA to approve applications and verify that applicants have submitted accurate information.Extends the time for the Administrator to approve applications for Emergency EIDL grants and disburse funds from 3 to 21 days.Increases the appropriation for Emergency EIDL grants from $20 billion to $40 billion.Repeal of EIDL Advance DeductionExtends the covered period to December 31, 2021.Section 1110(e)(6) of the CARES Act is repealed, which eliminates the requirement that PPP borrowers deduct the amount of an EIDL advance from their PPP forgiveness amount.Includes a Sense of Congress resolution that EIDL Advance borrowers should be made whole without regard to whether those borrowers are eligible for PPP forgiveness.Provides for rulemaking authority to ensure that EIDL Advance borrowers are treated equally with respect to the repeal of Section 1110(e)(6) of the CARES Act. For those EIDL Advance borrowers who completed the loan forgiveness process prior to the repeal of Section 1110(e)(6), the rules should provide relief for the previously required deduction from the PPP forgiveness amount.Title IV – TransportationSubtitle A – Airline Worker Support ExtensionPandemic Relief for Aviation WorkersExclusively for the payment of employee wages, salaries, and benefits, the law[1] provides passenger air carriers with up to $15 billion in relief and provides aviation contractors with up to $1 billion in relief.Corporate officers are not included as employees, and contractors include people working under contract for passenger air carriers in catering jobs or jobs related to operating airline services, as well as subcontractors.The law enables the Secretary of the Treasury (the “Secretary”) to use other CARES Act funds for costs and administrative expenses in providing the above-mentioned relief.Procedures for Providing Payroll SupportThe law provides the formula by which the Secretary will allocate financial assistance for aviation workers.The formula for providing payments is proportionally based on the amounts of relief passenger air carriers (including carriers that do and carriers that do not file reports under part 241 of Title 14, Code of Federal Regulations) and contractors either received under Section 4113 of the CARES Act; OR, for passenger air carriers or contractors that: (i) either did not receive funding under the CARES Act; or (ii) so elect, then the amounts of payments will be proportionally based on certain specified financial metrics for passenger air carriers (including carriers that do and carriers that do not file reports under part 241 of Title 14, Code of Federal Regulations) and contractors in the relevant sub-sections.Remaining procedures pertain to required forms and deadlines, which must be the same as previously used for recipients of aid under Section 4113 of the CARES Act or, for new recipients, with forms and terms and conditions that are the same as similarly situated recipients.Initial payments for immediate payroll assistance are to follow no later than 10 days after the enactment of the new law, and the Secretary shall further determine logistics for subsequent payments and pro rata reductions.Required AssurancesEligibility for financial assistance depends on the passenger air carriers and contractors entering into agreements, or otherwise certifying to the Secretary, that they will provide certain assurances, including, broadly: (i) they will not conduct involuntary furloughs and will not reduce pay rates and benefits (for passenger air carriers, until March 31, 2021, and for contractors, until March 31 2021, or the date the contractor spent the assistance); (ii) they will not buy back equity securities (e.g., stock) or pay capital distributions (e.g., dividends) through March 31, 2022, for passenger air carriers, and for contractors, through March 31, 2022, or as of when the contractors expended the assistance; (iii) they must meet the requirements of Sections 405 and 406, protecting collective bargaining agreements and including limitations on executive pay, respectively; and (iv) they will recall involuntarily furloughed employees and, in the process, also provide compensatory pay for lost pay and benefits during the time they were furloughed and ensure the restoration of rights and protections for such furloughed employees as if they had not been furloughed.With respect to the assurances in (iv) above, certain time periods vary depending on whether the passenger air carriers and contractors in question previously received financial assistance under Title IV of the CARES Act.Protection of Collective Bargaining AgreementsThe law prevents the Secretary and anyone from the federal government, generally, from conditioning aid on requiring a union bargaining unit to negotiate pay or other terms and conditions of employment.Limitation on Certain Employee CompensationPassenger air carriers and contractors that receive aid must enter into agreements with the Secretary that, from October 1, 2020, through October 1, 2022, impose the following compensation restrictions:Total compensation above $425,000 for any individual employee is Norwegian top Level Domain retirement or severance package for any individual employee can exceed twice the maximum total compensation during 2019.Further, no officer or employee whose total compensation exceeded $3,000,000 in 2019 may receive in excess of $3,000,000 and 50% of the excess over $3,000,000 of the total compensation received in 2019.“Total compensation” includes salary, bonuses, awards of stock, and other financial benefits.Minimum Air Service GuaranteesThrough March 1, 2022, the Secretary is empowered to require air carriers that received aid to maintain their scheduled air transportation to ensure services to any point that the air carrier served before March 1, 2020.Exercise of this authority must take into consideration various factors, including, but not limited to, the needs of small and remote communities, the need to maintain well-functioning health care supply chains, and the impacts of consolidated operations of covered air carriers, which has led to the loss of air service at a number of airports and communities.Taxpayer ProtectionWith respect to recipients of aid under Section 4113 of the CARES Act that now receive aid under the new law, the law permits the Secretary to accept warrants, options, preferred stock, debt securities, notes, or other financial instruments issued by the aid recipients to provide appropriate compensation for the government for the aid provided.This similarly applies to recipients of aid under the new law that did not previously receive aid under Section 4113 of the CARES Act.ReportsBy May 1, 2021, the Secretary must submit a report to Congress on the financial assistance provided to passenger air carriers and contractors, including such details as the aid provided, audits conducted, and instances of noncompliance by aid recipients.The law creates duties for the Secretary to update relevant website and report contents required under the law and provides for the protection of certain data.CoordinationThe Departments of Transportation and Treasury are required to coordinate in the administration of these Title IV provisions.Funding$16 billion is appropriated for the foregoing provisions.CARES Act AmendmentsThe law amends certain CARES Act provisions to prevent certain unintended consequences regarding the ability of contractors to furlough workers and receive aid for those workers.Subtitle B – Coronavirus Economic Relief for Transportation Services ActFrom the date the law is effective through the later of March 31, 2021, or the date on which the funds are expended, the law provides $2 billion in aid to eligible providers of transportation services (e.g., bus operators, operators of passenger ferries, etc.).Eligibility for relief depends on various factors, including, in brief, certification of revenue loss of 25%+ on an annualized basis, as well as either having a total workforce of less than 500 employees (full-time, part-time, or temporary) and not being a subsidiary, parent, or affiliate of any other entity with a combined total workforce of more than 500 employees (full-time, part-time, or temporary) as of March 1, 2020, or having more than 500 employees (full-time, part-time, or temporary) and not having received aid under certain provisions of the CARES Act.There are various factors and considerations that influence the provision of relief under this subtitle, including the amount of debt owed by the transportation services provider, whether it receives other federal assistance, and the total revenues earned by such provider in 2019.Subtitle C – Motor Carrier Safety Grant Relief Act of 2020Relief for Recipients of Financial Assistance Awards from the Federal Motor Carrier Safety Administration (the “FMCSA”)For aid from the FMCSA awarded to recipients in fiscal year 2019 or fiscal year 2020, all applicable periods of availability during which recipients may expend such aid are extended under this subtitle for one (1) year.Subtitle D – Extension of Waiver AuthorityThis subtitle expands through fiscal year 2021 the Secretary of Transportation’s authority to waive or postpone any highway safety grant requirements under Sections 402, 404, 405, or 412 of Title 23, Section 4001 of the FAST Act, or 23 CFR Part 1300.Title V – BankingSubtitle A – Emergency Rental AssistanceEmergency Rental AssistanceAppropriates $25 billion for rental assistance in 2021, distributed among states, the District of Columbia, U.S. territories, tribal communities, and some government agencies. At least 90% of the funds must be used for rental assistance programs over the next 12 months, whereas the remaining 10% may be used for housing stability services.The states and territories distributing the funds must prioritize low-income households and households with unemployed individuals.Landlords may apply for funds on behalf of their tenants.Eviction MoratoriumThe expiration date of the order of the Centers for Disease Control and Prevention, which places a temporary halt on residential evictions, is extended through January 31, 2021.Subtitle B – Community Development Investment (CDFIs and MDIs)Establishes the “Emergency Capital Investment Fund” to provide direct and indirect capital investments in financial institutions serving low- and moderate-income communities. The Act appropriates $9 billion to the fund for the Treasury to purchase preferred stock (and other financial instruments) in financial institutions approved by a federal banking agency or the National Credit Union Administration. Applicant institutions must provide an investment and lending plan providing various details on how the institution serves low- and moderate-income households and communities. Stock purchases made by the fund may come with additional terms and conditions. The institutions must repay the stock within 10 years.Appropriates $3 billion for the Treasury to provide grants to Community Development Financial Institutions based on portfolio strength, minority lending, and program capacity.Subtitle C – MiscellaneousExtensions of Temporary Relief and Emergency Authorities; Extension of Temporary Relief from Troubled Debt Restructurings and Insurer ClarificationThe expiration date of the temporary relief provided to insured banks, credit unions, and their affiliates from CECL standards for estimating credit losses is extended to the earlier of January 1, 2022, and the first day of the fiscal year that begins after the termination of the national emergency declared by the president on March 13, 2020.The expiration date of the increased flexibility provided to credit unions for access to the Central Liquidity Facility is extended to December 31, 2021, and so is the expansion of the Central Liquidity Facility’s ability to borrow up to 16 times its subscribed capital stock and surplus.The expiration date of the optional temporary relief provided to banks and credit unions in accounting for COVID-related loan modifications as troubled debt restructurings is extended to the earlier of January 1, 2022, and 60 days after termination of the national emergency. This optional temporary relief is also extended to insurance companies.Healthcare Operating Loss LoansAuthorizes HUD to insure mortgages for healthcare facilities that were financially sound before March 13, 2020, that have since exhausted all other forms of assistance. The loan insured by HUD may be up to one year’s worth of the healthcare facility’s expenses.Title VI – Labor ProvisionsThe bill does not contain extensive employment provisions. The only employment-related provisions relate the expansion of Job Corps eligibility. Specifically, the bill waives the drug testing requirements to facilitate virtual enrollment and slightly expands the eligible age range for such program.AdvertisementTitle VII – Nutrition and Agriculture ReliefSubtitle A – NutritionSupplemental Nutrition Assistance Program (“SNAP”)Increases the monthly SNAP benefit level by 15% based on the June 2020 Thrifty Food Plan through June 30, 2021.Simplifies state administrative process for SNAP benefit level increases and provides $100 million in state administrative costs through FY 2021.Excludes Pandemic Unemployment Compensation from being counted toward household income for SNAP qualification purposes.Extends SNAP eligibility to college students who are eligible for a federal or state work study program or have an expected family contribution of $0.Provides $5 million for expanding the SNAP online purchasing program and mobile payment technologies.Commodity Distribution ProgramsProvides $400 million to the Emergency Food Assistance Program through Sept. 30, 2021 (up to 20% can be used for commodity distribution).Emergency Costs for Child Nutrition ProgramsProvides as much funding as necessary to continue providing emergency relief to school meal and child/adult care food programs.Subtitle B – AgricultureAgricultural ProgramsProvides $11.2 billion to support agricultural producers, growers, and processors. Key aspects include (1) payments to livestock/poultry growers for losses suffered due to insufficient processing access or contract changes related to COVID-19; (2) no less than $1.5 billion to purchase food and agricultural products and provide loans and grants to small and midsize food processors or distributors (including seafood processors/distributors); and (3) payments to producers of advanced biofuel, biomass-based diesel, cellulosic or conventional biofuels, or other renewable fuels due to COVID-19 market losses.Support for Dairy, Livestock, and Farm StressProvides $400 million to pay for milk to be processed into dairy products and donated to nonprofit entities.Provides $60 million for facility upgrade and planning grants to meat and poultry producers to transition to federal inspection.Title VIII - U.S. Postal ServiceEliminates the Postal Service’s obligation to repay funds borrowed under the CARES Act.Permits the Postal Service to accept, until March 15, 2021, shipments without the usual requisite information regarding cargo safety and security if the commissioner determines the shipments present a low risk of violating laws of the United States.Title IX – Broadband Internet Access ServiceAmendments to the Secure and Trusted Communications Networks Reimbursement ProgramSection 901 amends the Secure and Trusted Communications Networks Act of 2019 to expand eligibility for the Secure and Trusted Communications Networks Reimbursement Program at the Federal Communications Commission (FCC) to include providers having 10 million or fewer customers (was previously limited to providers having 2 million or fewer customers).The program provides reimbursement to providers for removal and replacement of covered unsecure equipment from their networks.The distribution of the reimbursement funds is allocated on a prioritized scheme with first priority going to providers having 2 million or fewer customers, then to accredited public or private noncommercial educational institutions, and the remaining funds going to any other eligible applicants (including providers having 10 million or fewer customers).Connecting Minority CommunitiesSection 902 establishes an Office of Minority Broadband Initiatives at the National Telecommunications and Information Administration (NTIA) to focus on broadband access and adoption at historically Black colleges or universities, tribal colleges and universities, and other minority-serving institutions, including students, faculty, and staff of such institutions and their surrounding communities.$285 million is appropriated to the program to support connectivity and expand access to broadband internet service and other digital opportunities in identified communities, including areas not more than 15 miles from historically Black colleges or universities, tribal colleges or universities, and other minority-serving institutions.The program provides funds and grants to expand deployment of broadband internet access and activities to accelerate adoption of broadband internet service in these communities. The funds may be awarded to programs for promoting digital literacy skills and virtual or in-person digital literacy training and education.The office is directed to promoting initiatives for expanding deployment of broadband internet access in identified communities, leveraging investment in the necessary infrastructure, and establishing programs for promoting digital literacy skills and virtual or in-person digital literacy training and education.The office is also to further develop recommendations to accelerate adoption of broadband internet service and work with other federal agencies to determine how to expand access to broadband internet service and other digital opportunities in the identified communities.The program establishes guidelines to ensure that 20 percent of the funds be used to ensure that students of such institutions have internet service, internet-connected devices and equipment capable of providing access to broadband internet service.FCC COVID-19 Telehealth ProgramSection 903 appropriates an additional $250 million for the FCC COVID-19 Telehealth Program authorized under the CARES Act.The section provides for increased oversight to the existing telehealth program to ensure funds are allocated to eligible applicants in each state and the District of Columbia such that not less than one applicant in each state (and the district) receives funding under the program, unless no such applicant is eligible from a state or the district.Benefit for Broadband Service During Emergency Period Relating to COVID-19Section 904 establishes the Emergency Broadband Benefit Program at the FCC with $3.2 billion being appropriated for the program.Under the program, eligible households can receive monthly discounts of up to $50, or up to $75 off the cost of internet service charged to a household on tribal lands. The monthly discount shall be no more than the standard rate for internet service for such households. The program also provides subsidies for certain devices, including laptops, desktop computers or tablets.The eligible households include households having individuals or children that qualify for the free and reduced lunch program, Pell grant recipients, recently laid off or furloughed workers, an individual who qualifies for the Lifeline program, or an individual who qualifies for a low-income or COVID-19 discount program offered by internet service providers.Grants for Broadband ConnectivitySection 905 establishes two grant programs at the National Telecommunications and Information Administration (NTIA) for Tribal Broadband Connectivity and Broadband Infrastructure.The Tribal Broadband Connectivity grant program includes $1 billion appropriated for broadband deployment on tribal lands, telehealth, distance learning, broadband affordability, and digital inclusion. The grant program provides funds for access to and adoption of broadband service on tribal lands, for broadband infrastructure deployment, or for providing free or reduced-cost broadband service. Eligible areas include a census block in which broadband service is not available at one or more households or businesses. The groups eligible under the grant program include tribal governments, tribal colleges or universities, the Department of Hawaiian Home Lands, tribal organizations, and Alaska Native Corporations.The Broadband Infrastructure grant program includes $300 million appropriated for projects directed to broadband infrastructure deployment for areas lacking broadband or access to broadband internet service and rural areas having less than 50,000 inhabitants. The grant program includes priority for projects that impact or provide broadband internet service to the greatest number of households. Grants would be issued to qualifying partnerships between state and local governments and fixed broadband providers.Appropriations for Federal Communications Commission ActivitiesSection 906 appropriates $65 million to the FCC for the creation of broadband data maps as required under the Broadband DATA Act. The data maps identify areas having broadband availability, speeds offered and areas lacking broadband availability.The data maps shall be used by the FCC to award and prioritize funding of future broadband projects aimed at expanding access to broadband internet service and infrastructure to the areas and communities lacking broadband availability.Section 906 also appropriates $1.9 billion to carry out the Secure and Trusted Communications Network Reimbursement Program by the FCC for the year of 2021.The $1.9 billion for the year 2021 is an increase from the $1 billion appropriated for the program in 2020.Title X – MiscellaneousCoronavirus Relief Fund ExtensionThe legislation extends – for a period of one year– the appropriation of available funds set aside in the CARES Act Coronavirus Relief Fund. These funds are to be paid to qualifying state, tribal, and local government units responding to the COVID-19 pandemic.Contractor Pay ProtectionSection 3610 of the CARES Act gives agencies discretion (which they are not required to exercise) to “reimburse, at the minimum applicable contract rates (not to exceed an average of 40 hours per week) any paid leave, including sick leave, a contractor provides to keep its employees or contractors in a ready state.”These reimbursements are intended to maintain employment for contractors who, because of COVID-19, cannot perform work at their duty station or via telework due to the nature of their job.The legislation extends reimbursement until September 30, 2020. The reimbursement was set to expire March 31, 2020, under the CARES Act.This is particularly important for national labs, defense industry contractors, and national security facilities.Rescinded Amounts and Termination of AuthorityThe legislation rescinds unobligated amounts which were appropriated under the CARES act to the Exchange Stabilization Fund (“ESF”) to support direct loans by the Treasury and emergency lending by the Federal Reserve. These funds were used to fund certain lending programs, including the Main Street Loan Facilities.The legislation additionally specifies that the authority to lend these funds expires (along with the Main Street Loan Facilities Program and others funded by the ESF) on December 31, 2020. Remaining funds ($429 billion) are to be returned to the Treasury, though certain funds will remain allocated to handle (i) administrative activities related to previously loaned funds, (ii) funding for the Special Inspector General for Pandemic Recovery, and (iii) funding for a Congressional Oversight Commission.Main Street Loans submitted on or before December 14, 2020, may be processed and issued, provided that the Main Street Lending Program purchases a participation interest in such loans on or before January 8, 2021.After December 31, 2020, the terms of all loans, loan guarantees, or similar investments made using ESF funds may not be restated or replicated further without congressional approval. An exception applies for Term-Asset Backed Securities Loan Facilities, which were authorized in 2008 prior to the coronavirus pandemic.