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No, they cannot.Here is the regulation:PART 655—TEMPORARY EMPLOYMENT OF FOREIGN WORKERS IN THE UNITED STATESSubpart H—Labor Condition Applications and Requirements for Employers Seeking To Employ Nonimmigrants on H–1b Visas in Specialty Occupations and as Fashion Models, and Requirements for Employers Seeking To Employ Nonimmigrants on H–1b1 and E–3 Visas in Specialty OccupationsActual Wage Memorandum – Notes and Sample§ 655.731 What is the first LCA requirement, regarding wages?An employer seeking to employ H–1B nonimmigrants in a specialty occupation or as a fashion model of distinguished merit and ability shall state on Form ETA 9035 or 9035E that it will pay the H–1B nonimmigrant the required wage rate. For the purposes of this section, “H–1B” includes “E–3 and H–1B1” as well.(a) Establishing the wage requirement. The first LCA requirement shall be satisfied when the employer signs Form ETA 9035 or 9035E attesting that, for the entire period of authorized employment, the required wage rate will be paid to the H–1B nonimmigrant(s); that is, that the wage shall be the greater of the actual wage rate (as specified in paragraph (a)(1) of this section) or the prevailing wage (as specified in paragraph (a)(2) of this section). The wage requirement includes the employer’s obligation to offer benefits and eligibility for benefits provided as compensation for services to H–1B nonimmigrants on the same basis, and in accordance with the same criteria, as the employer offers to U.S. workers.(1) The actual wage is the wage rate paid by the employer to all other individuals with similar experience and qualifications for the specific employment in question. In determining such wage level, the following factors may be considered: Experience, qualifications, education, job responsibility and function, specialized knowledge, and other legitimate business factors. “Legitimate business factors,” for purposes of this section, means those that it is reasonable to conclude are necessary because they conform to recognized principles or can be demonstrated by accepted rules and standards. Where there are other employees with substantially similar experience and qualifications in the specific employment in question— i.e., they have substantially the same duties and responsibilities as the H–1B nonimmigrant—the actual wage shall be the amount paid to these other employees. Where no such other employees exist at the place of employment, the actual wage shall be the wage paid to the H–1B nonimmigrant by the employer. Where the employer’s pay system or scale provides for adjustments during the period of the LCA—e.g., cost of living increases or other periodic adjustments, or the employee moves to a more advanced level in the same occupation—such adjustments shall be provided to similarly employed H–1B nonimmigrants (unless the prevailing wage is higher than the actual wage).(2) The prevailing wage for the occupational classification in the area of intended employment must be determined as of the time of filing the application. The employer shall base the prevailing wage on the best information available as of the time of filing the application. Except as provided in this section, the employer is not required to use any specific methodology to determine the prevailing wage and may utilize a wage obtained from an OFLC NPC (OES), an independent authoritative source, or other legitimate sources of wage data. One of the following sources shall be used to establish the prevailing wage:(i) A collective bargaining agreement which was negotiated at arms-length between a union and the employer which contains a wage rate applicable to the occupation;(ii) If the job opportunity is in an occupation which is not covered by paragraph (a)(2)(i) of this section, the prevailing wage shall be the arithmetic mean of the wages of workers similarly employed, except that the prevailing wage shall be the median when provided by paragraphs (a)(2)(ii)(A), (b)(3)(iii)(B)(2), and (b)(3)(iii)(C)(2) of this section. The prevailing wage rate shall be based on the best information available. The following prevailing wage sources may be used:(A) OFLC National Processing Center (NPC) determination. Prior to January 1, 2010, the SWA having jurisdiction over the area of intended employment shall continue to receive and process prevailing wage determination requests, but shall do so in accordance with these regulatory provisions and Department guidance. On or after January 1, 2010, the NPC shall receive and process prevailing wage determination requests in accordance with these regulations and with Department guidance. Upon receipt of a written request for a PWD on or after January 1, 2010, the NPC will determine whether the occupation is covered by a collective bargaining agreement which was negotiated at arms length, and, if not, determine the arithmetic mean of wages of workers similarly employed in the area of intended employment. The wage component of the Bureau of Labor Statistics Occupational Employment Statistics survey shall be used to determine the arithmetic mean, unless the employer provides an acceptable survey. The NPC shall determine the wage in accordance with secs. 212(n) and 212(t) of the INA. If an acceptable employer-provided wage survey provides a median and does not provide an arithmetic mean, the median shall be the prevailing wage applicable to the employer’s job opportunity. In making a PWD, the Chicago NPC will follow 20 CFR 656.40 and other administrative guidelines or regulations issued by ETA. The Chicago NPC shall specify the validity period of the PWD, which in no event shall be for less than 90 days or more than 1 year from the date of the determination.( 1 ) An employer who chooses to utilize an NPC PWD shall file the labor condition application within the validity period of the prevailing wage as specified in the PWD. Any employer desiring review of an NPC PWD, including judicial review, shall follow the appeal procedures at 20 CFR 656.41. Employers which challenge an NPC PWD under 20 CFR 656.41 must obtain a ruling prior to filing an LCA. In any challenge, the Department and the NPC shall not divulge any employer wage data collected under the promise of confidentiality. Once an employer obtains a PWD from the NPC and files an LCA supported by that PWD, the employer is deemed to have accepted the PWD (as to the amount of the wage) and thereafter may not contest the legitimacy of the PWD by filing an appeal with the CO (see 20 CFR 656.41) or in an investigation or enforcement action.( 2 ) If the employer is unable to wait for the NPC to produce the requested prevailing wage for the occupation in question, or for the CO and/or the BALCA to issue a decision, the employer may rely on other legitimate sources of available wage information as set forth in paragraphs (a)(2)(ii)(B) and (C) of this section. If the employer later discovers, upon receipt of the PWD from the NPC, that the information relied upon produced a wage below the final PWD and the employer was paying the NPC-determined wage, no wage violation will be found if the employer retroactively compensates the H–2B nonimmigrant(s) for the difference between wage paid and the prevailing wage, within 30 days of the employer’s receipt of the PWD.( 3 ) In all situations where the employer obtains the PWD from the NPC, the Department will deem that PWD as correct as to the amount of the wage. Nevertheless, the employer must maintain a copy of the NPC PWD. A complaint alleging inaccuracy of an NPC PWD, in such cases, will not be investigated.(B) An independent authoritative source. The employer may use an independent authoritative wage source in lieu of an NPC PWD. The independent authoritative source survey must meet all the criteria set forth in paragraph (b)(3)(iii)(B) of this section.(C) Another legitimate source of wage information. The employer may rely on other legitimate sources of wage data to obtain the prevailing wage. The other legitimate source survey must meet all the criteria set forth in paragraph (b)(3)(iii)(C) of this section. The employer will be required to demonstrate the legitimacy of the wage in the event of an investigation.(iii) For purposes of this section, “similarly employed” means “having substantially comparable jobs in the occupational classification in the area of intended employment,” except that if a representative sample of workers in the occupational category can not be obtained in the area of intended employment, “similarly employed” means:(A) Having jobs requiring a substantially similar level of skills within the area of intended employment; or(B) If there are no substantially comparable jobs in the area of intended employment, having substantially comparable jobs with employers outside of the area of intended employment.(iv) A prevailing wage determination for LCA purposes made pursuant to this section shall not permit an employer to pay a wage lower than required under any other applicable Federal, state or local law.(v) Where a range of wages is paid by the employer to individuals in an occupational classification or among individuals with similar experience and qualifications for the specific employment in question, a range is considered to meet the prevailing wage requirement so long as the bottom of the wage range is at least the prevailing wage rate.(vi) The employer shall enter the prevailing wage on the LCA in the form in which the employer will pay the wage (e.g., an annual salary or an hourly rate), except that in all cases the prevailing wage must be expressed as an hourly wage if the H–1B nonimmigrant will be employed part-time. Where an employer obtains a prevailing wage determination (from any of the sources identified in paragraphs (a)(2)(i) and (ii) of this section) that is expressed as an hourly rate, the employer may convert this determination to a yearly salary by multiplying the hourly rate by 2080. Conversely, where an employer obtains a prevailing wage (from any of these sources) that is expressed as a yearly salary, the employer may convert this determination to an hourly rate by dividing the salary by 2080.(vii) In computing the prevailing wage for a job opportunity in an occupational classification in an area of intended employment in the case of an employee of an institution of higher education or an affiliated or related nonprofit entity, a nonprofit research organization, or a Governmental research organization as these terms are defined in 20 CFR 656.40(e), the prevailing wage level shall only take into account employees at such institutions and organizations in the area of intended employment.(viii) An employer may file more than one LCA for the same occupational classification in the same area of employment and, in such circumstances, the employer could have H–1B employees in the same occupational classification in the same area of employment, brought into the U.S. (or accorded H–1B status) based on petitions approved pursuant to different LCAs (filed at different times) with different prevailing wage determinations. Employers are advised that the prevailing wage rate as to any particular H–1B nonimmigrant is prescribed by the LCA which supports that nonimmigrant’s H–1B petition. The employer is required to obtain the prevailing wage at the time that the LCA is filed (see paragraph (a)(2) of this section). The LCA is valid for the period certified by ETA, and the employer must satisfy all the LCA’s requirements (including the required wage which encompasses both prevailing and actual wage rates) for as long as any H–1B nonimmigrants are employed pursuant to that LCA (§655.750). Where new nonimmigrants are employed pursuant to a new LCA, that new LCA prescribes the employer’s obligations as to those new nonimmigrants. The prevailing wage determination on the later/subsequent LCA does not “relate back” to operate as an “update” of the prevailing wage for the previously-filed LCA for the same occupational classification in the same area of employment. However, employers are cautioned that the actual wage component to the required wage may, as a practical matter, eliminate any wage-payment differentiation among H–1B employees based on different prevailing wage rates stated in applicable LCAs. Every H–1B nonimmigrant is to be paid in accordance with the employer’s actual wage system, and thus is to receive any pay increases which that system provides.(3) Once the prevailing wage rate is established, the H–1B employer then shall compare this wage with the actual wage rate for the specific employment in question at the place of employment and must pay the H–1B nonimmigrant at least the higher of the two wages.(b) Documentation of the wage statement. (1) The employer shall develop and maintain documentation sufficient to meet its burden of proving the validity of the wage statement required in paragraph (a) of this section and attested to on Form ETA 9035 or 9035E. The documentation shall be made available to DOL upon request. Documentation shall also be made available for public examination to the extent required by §655.760. The employer shall also document that the wage rate(s) paid to H–1B nonimmigrant(s) is(are) no less than the required wage rate(s). The documentation shall include information about the employer’s wage rate(s) for all other employees for the specific employment in question at the place of employment, beginning with the date the labor condition application was submitted and continuing throughout the period of employment. The records shall be retained for the period of time specified in §655.760. The payroll records for each such employee shall include:(i) Employee’s full name;(ii) Employee’s home address;(iii) Employee’s occupation;(iv) Employee’s rate of pay;(v) Hours worked each day and each week by the employee if:(A) The employee is paid on other than a salary basis (e.g., hourly, piece-rate; commission); or(B) With respect only to H–1B nonimmigrants, the worker is a part-time employee (whether paid a salary or an hourly rate).(vi) Total additions to or deductions from pay each pay period, by employee; and(vii) Total wages paid each pay period, date of pay and pay period covered by the payment, by employee.(viii) Documentation of offer of benefits and eligibility for benefits provided as compensation for services on the same basis, and in accordance with the same criteria, as the employer offers to U.S. workers (see paragraph (c)(3) of this section):(A) A copy of any document(s) provided to employees describing the benefits that are offered to employees, the eligibility and participation rules, how costs are shared, etc. (e.g., summary plan descriptions, employee handbooks, any special or employee-specific notices that might be sent);(B) A copy of all benefit plans or other documentation describing benefit plans and any rules the employer may have for differentiating benefits among groups of workers;(C) Evidence as to what benefits are actually provided to U.S. workers and H–1B nonimmigrants, including evidence of the benefits selected or declined by employees where employees are given a choice of benefits;(D) For multinational employers who choose to provide H–1B nonimmigrants with “home country” benefits, evidence of the benefits provided to the nonimmigrant before and after he/she went to the United States. See paragraph (c)(3)(iii)(C) of this section.(2) Actual wage. In addition to payroll data required by paragraph (b)(1) of this section (and also by the Fair Labor Standards Act), the employer shall retain documentation specifying the basis it used to establish the actual wage. The employer shall show how the wage set for the H–1B nonimmigrant relates to the wages paid by the employer to all other individuals with similar experience and qualifications for the specific employment in question at the place of employment. Where adjustments are made in the employer’s pay system or scale during the validity period of the LCA, the employer shall retain documentation explaining the change and clearly showing that, after such adjustments, the wages paid to the H–1B nonimmigrant are at least the greater of the adjusted actual wage or the prevailing wage for the occupation and area of intended employment.(3) Prevailing wage. The employer also shall retain documentation regarding its determination of the prevailing wage. This source documentation shall not be submitted to ETA with the labor condition application, but shall be retained at the employer’s place of business for the length of time required in §655.760(c). Such documentation shall consist of the documentation described in paragraph (b)(3)(i), (ii), or (iii) of this section and the documentation described in paragraph (b)(1) of this section.(i) If the employer used a wage determination issued pursuant to the provisions of the Davis-Bacon Act, 40 U.S.C. 276a et seq. ( see 29 CFR part 1), or the McNamara-O’Hara Service Contract Act, 41 U.S.C. 351 et seq. ( see 29 CFR part 4), the documentation shall include a copy of the determination showing the wage rate for the occupation in the area of intended employment.(ii) If the employer used an applicable wage rate from a union contract which was negotiated at arms-length between a union and the employer, the documentation shall include an excerpt from the union contract showing the wage rate(s) for the occupation.(iii) If the employer did not use a wage covered by the provisions of paragraph (b)(3)(i) or (b)(3)(ii) of this section, the employer’s documentation shall consist of:(A) A copy of the prevailing wage finding from the NPC for the occupation within the area of intended employment.(B) A copy of the prevailing wage survey for the occupation within the area of intended employment published by an independent authoritative source. For purposes of this paragraph (b)(3)(iii)(B), a prevailing wage survey for the occupation in the area of intended employment published by an independent authoritative source shall mean a survey of wages published in a book, newspaper, periodical, loose-leaf service, newsletter, or other similar medium, within the 24-month period immediately preceding the filing of the employer’s application. Such survey shall:( 1 ) Reflect the weighted average wage paid to workers similarly employed in the area of intended employment;( 2 ) Reflect the median wage of workers similarly employed in the area of intended employment if the survey provides such a median and does not provide a weighted average wage of workers similarly employed in the area of intended employment;( 3 ) Be based upon recently collected data—e.g., within the 24-month period immediately preceding the date of publication of the survey; and( 4 ) Represent the latest published prevailing wage finding by the independent authoritative source for the occupation in the area of intended employment; or(C) A copy of the prevailing wage survey or other source data acquired from another legitimate source of wage information that was used to make the prevailing wage determination. For purposes of this paragraph (b)(3)(iii)(C), a prevailing wage provided by another legitimate source of such wage information shall be one which:( 1 ) Reflects the weighted average wage paid to workers similarly employed in the area of intended employment;( 2 ) Reflect the median wage of workers similarly employed in the area of intended employment if the survey provides such a median and does not provide a weighted average wage of workers similarly employed in the area of intended employment;( 3 ) Is based on the most recent and accurate information available; and( 4 ) Is reasonable and consistent with recognized standards and principles in producing a prevailing wage.(c) Satisfaction of required wage obligation. (1) The required wage must be paid to the employee, cash in hand, free and clear, when due, except that deductions made in accordance with paragraph (c)(9) of this section may reduce the cash wage below the level of the required wage. Benefits and eligibility for benefits provided as compensation for services must be offered in accordance with paragraph (c)(3) of this section.(2) “Cash wages paid,” for purposes of satisfying the H–1B required wage, shall consist only of those payments that meet all the following criteria:(i) Payments shown in the employer’s payroll records as earnings for the employee, and disbursed to the employee, cash in hand, free and clear, when due, except for deductions authorized by paragraph (c)(9) of this section;(ii) Payments reported to the Internal Revenue Service (IRS) as the employee’s earnings, with appropriate withholding for the employee’s tax paid to the IRS (in accordance with the Internal Revenue Code of 1986, 26 U.S.C. 1, et seq. );(iii) Payments of the tax reported and paid to the IRS as required by the Federal Insurance Contributions Act, 26 U.S.C. 3101, et seq. (FICA). The employer must be able to document that the payments have been so reported to the IRS and that both the employer’s and employee’s taxes have been paid except that when the H–1B nonimmigrant is a citizen of a foreign country with which the President of the United States has entered into an agreement as authorized by section 233 of the Social Security Act, 42 U.S.C. 433 ( i.e., an agreement establishing a totalization arrangement between the social security system of the United States and that of the foreign country), the employer’s documentation shall show that all appropriate reports have been filed and taxes have been paid in the employee’s home country.(iv) Payments reported, and so documented by the employer, as the employee’s earnings, with appropriate employer and employee taxes paid to all other appropriate Federal, State, and local governments in accordance with any other applicable law.(v) Future bonuses and similar compensation ( i.e., unpaid but to-be-paid) may be credited toward satisfaction of the required wage obligation if their payment is assured ( i.e., they are not conditional or contingent on some event such as the employer’s annual profits). Once the bonuses or similar compensation are paid to the employee, they must meet the requirements of paragraphs (c)(2)(i) through (iv) of this section ( i.e., recorded and reported as “earnings” with appropriate taxes and FICA contributions withheld and paid).(3) Benefits and eligibility for benefits provided as compensation for services (e.g., cash bonuses; stock options; paid vacations and holidays; health, life, disability and other insurance plans; retirement and savings plans) shall be offered to the H–1B nonimmigrant(s) on the same basis, and in accordance with the same criteria, as the employer offers to U.S. workers.(i) For purposes of this section, the offer of benefits “on the same basis, and in accordance with the same criteria” means that the employer shall offer H–1B nonimmigrants the same benefit package as it offers to U.S. workers, and may not provide more strict eligibility or participation requirements for the H–1B nonimmigrant(s) than for similarly employed U.S. workers(s) (e.g., full-time workers compared to full-time workers; professional staff compared to professional staff). H–1B nonimmigrants are not to be denied benefits on the basis that they are “temporary employees” by virtue of their nonimmigrant status. An employer may offer greater or additional benefits to the H–1B nonimmigrant(s) than are offered to similarly employed U.S. worker(s), provided that such differing treatment is consistent with the requirements of all applicable nondiscrimination laws (e.g., Title VII of the 1964 Civil Rights Act, 42 U.S.C. 2000e–2000e17). Offers of benefits by employers shall be made in good faith and shall result in the H–1B nonimmigrant(s)’s actual receipt of the benefits that are offered by the employer and elected by the H–1B nonimmigrant(s).(ii) The benefits received by the H–1B nonimmigrant(s) need not be identical to the benefits received by similarly employed U.S. workers(s), provided that the H–1B nonimmigrant is offered the same benefits package as those workers but voluntarily chooses to receive different benefits (e.g., elects to receive cash payment rather than stock option, elects not to receive health insurance because of required employee contributions, or elects to receive different benefits among an array of benefits) or, in those instances where the employer is part of a multinational corporate operation, the benefits received by the H–1B nonimmigrant are provided in accordance with an employer’s practice that satisfies the requirements of paragraph (c)(3)(iii)(B) or (C) of this section. In all cases, however, an employer’s practice must comply with the requirements of any applicable nondiscrimination laws (e.g., Title VII of the 1964 Civil Rights Act, 42 U.S.C. 2000e–2000e17).(iii) If the employer is part of a multinational corporate operation ( i.e., operates in affiliation with business entities in other countries, whether as subsidiaries or in some other arrangement), the following three options ( i.e., (A), (B) or (C)) are available to the employer with respect to H–1B nonimmigrants who remain on the “home country” payroll.(A) The employer may offer the H–1B nonimmigrant(s) benefits in accordance with paragraphs (c)(3)(i) and (ii) of this section.(B) Where an H–1B nonimmigrant is in the U.S. for no more than 90 consecutive calendar days, the employer during that period may maintain the H–1B nonimmigrant on the benefits provided to the nonimmigrant in his/her permanent work station (ordinarily the home country), and not offer the nonimmigrant the benefits that are offered to similarly employed U.S. workers, provided that the employer affords reciprocal benefits treatment for any U.S. workers ( i.e., allows its U.S. employees, while working out of the country on a temporary basis away from their permanent work stations in the United States, or while working in the United States on a temporary basis away from their permanent work stations in another country, to continue to receive the benefits provided them at their permanent work stations). Employers are cautioned that this provision is available only if the employer’s practices do not constitute an evasion of the benefit requirements, such as where the H–1B nonimmigrant remains in the United States for most of the year, but briefly returns to the “home country” before any 90-day period would expire.(C) Where an H–1B nonimmigrant is in the U.S. for more than 90 consecutive calendar days (or from the point where the worker is transferred to the U.S. or it is anticipated that the worker will likely remain in the U.S. more than 90 consecutive days), the employer may maintain the H–1B nonimmigrant on the benefits provided in his/her home country ( i.e., “home country benefits”) (and not offer the nonimmigrant the benefits that are offered to similarly employed U.S. workers) provided that all of the following criteria are satisfied:( 1 ) The H–1B nonimmigrant continues to be employed in his/her home country (either with the H–1B employer or with a corporate affiliate of the employer);( 2 ) The H–1B nonimmigrant is enrolled in benefits in his/her home country (in accordance with any applicable eligibility standards for such benefits);( 3 ) The benefits provided in his/her home country are equivalent to, or equitably comparable to, the benefits offered to similarly employed U.S. workers ( i.e., are no less advantageous to the nonimmigrant);( 4 ) The employer affords reciprocal benefits treatment for any U.S. workers while they are working out of the country, away from their permanent work stations (whether in the United States or abroad), on a temporary basis ( i.e., maintains such U.S. workers on the benefits they received at their permanent work stations);( 5 ) If the employer offers health benefits to its U.S. workers, the employer offers the same plan on the same basis to its H–1B nonimmigrants in the United States where the employer does not provide the H–1B nonimmigrant with health benefits in the home country, or the employer’s home-country health plan does not provide full coverage ( i.e., coverage comparable to what he/she would receive at the home work station) for medical treatment in the United States; and( 6 ) The employer offers H–1B nonimmigrants who are in the United States more than 90 continuous days those U.S. benefits which are paid directly to the worker (e.g., paid vacation, paid holidays, and bonuses).(iv) Benefits provided as compensation for services may be credited toward the satisfaction of the employer’s required wage obligation only if the requirements of paragraph (c)(2) of this section are met (e.g., recorded and reported as “earnings” with appropriate taxes and FICA contributions withheld and paid).(4) For salaried employees, wages will be due in prorated installments (e.g., annual salary divided into 26 bi-weekly pay periods, where employer pays bi-weekly) paid no less often than monthly except that, in the event that the employer intends to use some other form of nondiscretionary payment to supplement the employee’s regular/pro-rata pay in order to meet the required wage obligation (e.g., a quarterly production bonus), the employer’s documentation of wage payments (including such supplemental payments) must show the employer’s commitment to make such payment and the method of determining the amount thereof, and must show unequivocally that the required wage obligation was met for prior pay periods and, upon payment and distribution of such other payments that are pending, will be met for each current or future pay period. An employer that is a school or other educational institution may apply an established salary practice under which the employer pays to H–1B nonimmigrants and U.S. workers in the same occupational classification an annual salary in disbursements over fewer than 12 months, provided that the nonimmigrant agrees to the compressed annual salary payments prior to the commencement of the employment and the application of the salary practice to the nonimmigrant does not otherwise cause him/her to violate any condition of his/her authorization under the INA to remain in the U.S.(5) For hourly-wage employees, the required wages will be due for all hours worked and/or for any nonproductive time (as specified in paragraph (c)(7) of this section) at the end of the employee’s ordinary pay period (e.g., weekly) but in no event less frequently than monthly.(6) Subject to the standards specified in paragraph (c)(7) of this section (regarding nonproductive status), an H–1B nonimmigrant shall receive the required pay beginning on the date when the nonimmigrant “enters into employment” with the employer.(i) For purposes of this paragraph (c)(6), the H–1B nonimmigrant is considered to “enter into employment” when he/she first makes him/herself available for work or otherwise comes under the control of the employer, such as by waiting for an assignment, reporting for orientation or training, going to an interview or meeting with a customer, or studying for a licensing examination, and includes all activities thereafter.(ii) Even if the H–1B nonimmigrant has not yet “entered into employment” with the employer (as described in paragraph (c)(6)(i) of this section), the employer that has had an LCA certified and an H–1B petition approved for the H–1B nonimmigrant shall pay the nonimmigrant the required wage beginning 30 days after the date the nonimmigrant first is admitted into the U.S. pursuant to the petition, or, if the nonimmigrant is present in the United States on the date of the approval of the petition, beginning 60 days after the date the nonimmigrant becomes eligible to work for the employer. For purposes of this latter requirement, the H–1B nonimmigrant is considered to be eligible to work for the employer upon the date of need set forth on the approved H–1B petition filed by the employer, or the date of adjustment of the nonimmigrant’s status by DHS, whichever is later. Matters such as the worker’s obtaining a State license would not be relevant to this determination.(7) Wage obligation(s) for H–1B nonimmigrant in nonproductive status —(i) Circumstances where wages must be paid. If the H–1B nonimmigrant is not performing work and is in a nonproductive status due to a decision by the employer (e.g., because of lack of assigned work), lack of a permit or license, or any other reason except as specified in paragraph (c)(7)(ii) of this section, the employer is required to pay the salaried employee the full pro-rata amount due, or to pay the hourly-wage employee for a full-time week (40 hours or such other number of hours as the employer can demonstrate to be full-time employment for hourly employees, or the full amount of the weekly salary for salaried employees) at the required wage for the occupation listed on the LCA. If the employer’s LCA carries a designation of “part-time employment,” the employer is required to pay the nonproductive employee for at least the number of hours indicated on the I–129 petition filed by the employer with the DHS and incorporated by reference on the LCA. If the I–129 indicates a range of hours for part-time employment, the employer is required to pay the nonproductive employee for at least the average number of hours normally worked by the H–1B nonimmigrant, provided that such average is within the range indicated; in no event shall the employee be paid for fewer than the minimum number of hours indicated for the range of part-time employment. In all cases the H–1B nonimmigrant must be paid the required wage for all hours performing work within the meaning of the Fair Labor Standards Act, 29 U.S.C. 201 et seq.(ii) Circumstances where wages need not be paid. If an H–1B nonimmigrant experiences a period of nonproductive status due to conditions unrelated to employment which take the nonimmigrant away from his/her duties at his/her voluntary request and convenience (e.g., touring the U.S., caring for ill relative) or render the nonimmigrant unable to work (e.g., maternity leave, automobile accident which temporarily incapacitates the nonimmigrant), then the employer shall not be obligated to pay the required wage rate during that period, provided that such period is not subject to payment under the employer’s benefit plan or other statutes such as the Family and Medical Leave Act (29 U.S.C. 2601 et seq. ) or the Americans with Disabilities Act (42 U.S.C. 12101 et seq. ). Payment need not be made if there has been a bona fide termination of the employment relationship. DHS regulations require the employer to notify the DHS that the employment relationship has been terminated so that the petition is canceled (8 CFR 214.2(h)(11)), and require the employer to provide the employee with payment for transportation home under certain circumstances (8 CFR 214.2(h)(4)(iii)(E)).(8) If the employee works in an occupation other than that identified on the employer’s LCA, the employer’s required wage obligation is based on the occupation identified on the LCA, and not on whatever wage standards may be applicable in the occupation in which the employee may be working.(9) “Authorized deductions,” for purposes of the employer’s satisfaction of the H–1B required wage obligation, means a deduction from wages in complete compliance with one of the following three sets of criteria ( i.e., paragraph (c)(9)(i), (ii), or (iii))—(i) Deduction which is required by law (e.g., income tax; FICA); or(ii) Deduction which is authorized by a collective bargaining agreement, or is reasonable and customary in the occupation and/or area of employment (e.g., union dues; contribution to premium for health insurance policy covering all employees; savings or retirement fund contribution for plan(s) in compliance with the Employee Retirement Income Security Act, 29 U.S.C. 1001, et seq.), except that the deduction may not recoup a business expense(s) of the employer (including attorney fees and other costs connected to the performance of H–1B program functions which are required to be performed by the employer, e.g., preparation and filing of LCA and H–1B petition); the deduction must have been revealed to the worker prior to the commencement of employment and, if the deduction was a condition of employment, had been clearly identified as such; and the deduction must be made against wages of U.S. workers as well as H–1B nonimmigrants (where there are U.S. workers); or(iii) Deduction which meets the following requirements:(A) Is made in accordance with a voluntary, written authorization by the employee (Note to paragraph (c)(9)(iii)(A): an employee’s mere acceptance of a job which carries a deduction as a condition of employment does not constitute voluntary authorization, even if such condition were stated in writing);(B) Is for a matter principally for the benefit of the employee (Note to paragraph (c)(9)(iii)(B): housing and food allowances would be considered to meet this “benefit of employee” standard, unless the employee is in travel status, or unless the circumstances indicate that the arrangements for the employee’s housing or food are principally for the convenience or benefit of the employer (e.g., employee living at worksite in “on call” status));(C) Is not a recoupment of the employer’s business expense (e.g., tools and equipment; transportation costs where such transportation is an incident of, and necessary to, the employment; living expenses when the employee is traveling on the employer’s business; attorney fees and other costs connected to the performance of H–1B program functions which are required to be performed by the employer (e.g., preparation and filing of LCA and H–1B petition)). (For purposes of this section, initial transportation from, and end-of-employment travel, to the worker’s home country shall not be considered a business expense.);(D) Is an amount that does not exceed the fair market value or the actual cost (whichever is lower) of the matter covered (Note to paragraph (c)(9)(iii)(D): The employer must document the cost and value); and(E) Is an amount that does not exceed the limits set for garnishment of wages in the Consumer Credit Protection Act, 15 U.S.C. 1673, and the regulations of the Secretary pursuant to that Act, 29 CFR part 870, under which garnishment(s) may not exceed 25 percent of an employee’s disposable earnings for a workweek.(10) A deduction from or reduction in the payment of the required wage is not authorized (and is therefore prohibited) for the following purposes ( i.e., paragraphs (c)(10) (i) and (ii)):(i) A penalty paid by the H–1B nonimmigrant for ceasing employment with the employer prior to a date agreed to by the nonimmigrant and the employer.(A) The employer is not permitted to require (directly or indirectly) that the nonimmigrant pay a penalty for ceasing employment with the employer prior to an agreed date. Therefore, the employer shall not make any deduction from or reduction in the payment of the required wage to collect such a penalty.(B) The employer is permitted to receive bona fide liquidated damages from the H–1B nonimmigrant who ceases employment with the employer prior to an agreed date. However, the requirements of paragraph (c)(9)(iii) of this section must be fully satisfied, if such damages are to be received by the employer via deduction from or reduction in the payment of the required wage.(C) The distinction between liquidated damages (which are permissible) and a penalty (which is prohibited) is to be made on the basis of the applicable State law. In general, the laws of the various States recognize that liquidated damages are amounts which are fixed or stipulated by the parties at the inception of the contract, and which are reasonable approximations or estimates of the anticipated or actual damage caused to one party by the other party’s breach of the contract. On the other hand, the laws of the various States, in general, consider that penalties are amounts which (although fixed or stipulated in the contract by the parties) are not reasonable approximations or estimates of such damage. The laws of the various States, in general, require that the relation or circumstances of the parties, and the purpose(s) of the agreement, are to be taken into account, so that, for example, an agreement to a payment would be considered to be a prohibited penalty where it is the result of fraud or where it cloaks oppression. Furthermore, as a general matter, the sum stipulated must take into account whether the contract breach is total or partial ( i.e., the percentage of the employment contract completed). ( See , e.g., Vanderbilt University v. DiNardo, 174 F.3d 751 (6th Cir. 1999) (applying Tennessee law); Overholt Crop Insurance Service Co. v. Travis, 941 F.2d 1361 (8th Cir. 1991) (applying Minnesota and South Dakota law); BDO Seidman v. Hirshberg, 712 N.E.2d 1220 (N.Y. 1999); Guiliano v. Cleo, Inc., 995 S.W.2d 88 (Tenn. 1999); Wojtowicz v. Greeley Anesthesia Services, P.C., 961 P.2d 520 (Colo.Ct.App. 1998); see generally, Restatement (Second) Contracts §356 (comment b); 22 Am.Jur.2d Damages §§683, 686, 690, 693, 703). In an enforcement proceeding under subpart I of this part, the Administrator shall determine, applying relevant State law (including consideration where appropriate to actions by the employer, if any, contributing to the early cessation, such as the employer’s constructive discharge of the nonimmigrant or non-compliance with its obligations under the INA and its regulations) whether the payment in question constitutes liquidated damages or a penalty. (Note to paragraph (c)(10)(i)(C): The $500/$1,000 filing fee, if any, under section 214(c) of the INA can never be included in any liquidated damages received by the employer. See paragraph (c)(10)(ii), which follows.)(ii) A rebate of the $500/$1,000 filing fee paid by the employer, if any, under section 214(c) of the INA. The employer may not receive, and the H–1B nonimmigrant may not pay, any part of the $500 additional filing fee (for a petition filed prior to December 18, 2000) or $1,000 additional filing fee (for a petition filed on or subsequent to December 18, 2000), whether directly or indirectly, voluntarily or involuntarily. Thus, no deduction from or reduction in wages for purposes of a rebate of any part of this fee is permitted. Further, if liquidated damages are received by the employer from the H–1B nonimmigrant upon the nonimmigrant’s ceasing employment with the employer prior to a date agreed to by the nonimmigrant and the employer, such liquidated damages shall not include any part of the $500/$1,000 filing fee ( see paragraph (c)(10)(i) of this section). If the filing fee is paid by a third party and the H–1B nonimmigrant reimburses all or part of the fee to such third party, the employer shall be considered to be in violation of this prohibition since the employer would in such circumstances have been spared the expense of the fee which the H–1B nonimmigrant paid.(11) Any unauthorized deduction taken from wages is considered by the Department to be non-payment of that amount of wages, and in the event of an investigation, will result in back wage assessment (plus civil money penalties and/or disqualification from H–1B and other immigration programs, if willful).(12) Where the employer depresses the employee’s wages below the required wage by imposing on the employee any of the employer’s business expenses(s), the Department will consider the amount to be an unauthorized deduction from wages even if the matter is not shown in the employer’s payroll records as a deduction.(13) Where the employer makes deduction(s) for repayment of loan(s) or wage advance(s) made to the employee, the Department, in the event of an investigation, will require the employer to establish the legitimacy and purpose(s) of the loan(s) or wage advance(s), with reference to the standards set out in paragraph (c)(9)(iii) of this section.(d) Enforcement actions. (1) In the event that a complaint is filed pursuant to subpart I of this part, alleging a failure to meet the “prevailing wage” condition or a material misrepresentation by the employer regarding the payment of the required wage, or pursuant to such other basis for investigation as the Administrator may find, the Administrator shall determine whether the employer has the documentation required in paragraph (b)(3)of this section, and whether the documentation supports the employer’s wage attestation. Where the documentation is either nonexistent or is insufficient to determine the prevailing wage (e.g., does not meet the criteria specified in this section, in which case the Administrator may find a violation of paragraph (b)(1), (2), or (3), of this section); or where, based on significant evidence regarding wages paid for the occupation in the area of intended employment, the Administrator has reason to believe that the prevailing wage finding obtained from an independent authoritative source or another legitimate source varies substantially from the wage prevailing for the occupation in the area of intended employment; or where the employer has been unable to demonstrate that the prevailing wage determined by another legitimate source is in accordance with the regulatory criteria, the Administrator may contact ETA, which shall provide the Administrator with a prevailing wage determination, which the Administrator shall use as the basis for determining violations and for computing back wages, if such wages are found to be owed. The 30-day investigatory period shall be suspended while ETA makes the prevailing wage determination and, in the event that the employer timely challenges the determination (see §655.731(d)(2)), shall be suspended until the challenge process is completed and the Administrator’s investigation can be resumed.(2) In the event the Administrator obtains a prevailing wage from ETA pursuant to paragraph (d)(1) of this section, and the employer desires review, including judicial review, the employer shall challenge the ETA prevailing wage only by filing a request for review under §656.41 of this chapter within 30 days of the employer’s receipt of the PWD from the Administrator. If the request is timely filed, the decision of OFLC is suspended until the Center Director issues a determination on the employer’s appeal. If the employer desires review, including judicial review, of the decision of the NPC Center Director, the employer shall make a request for review of the determination by the Board of Alien Labor Certification Appeals (BALCA) under §656.41(e) of this chapter within 30 days of the receipt of the decision of the Center Director. If a request for review is timely filed with the BALCA, the determination by the Center Director is suspended until the BALCA issues a determination on the employer’s appeal. In any challenge to the wage determination, neither ETA nor the NPC shall divulge any employer wage data collected under the promise of confidentiality.(i) Where an employer timely challenges an OFLC PWD obtained by the Administrator, the 30-day investigative period shall be suspended until the employer obtains a final ruling. Upon such a final ruling, the investigation and any subsequent enforcement proceeding shall continue, with the PWD as determined by the BALCA serving as the conclusive determination for all purposes.(ii) [Reserved](3) For purposes of this paragraph (d), OFLC may consult with the NPC to ascertain the prevailing wage applicable under the circumstances of the particular complaint.[65 FR 80214, Dec. 20, 2000, as amended at 66 FR 63302, Dec. 5, 2001; 69 FR 68228, Nov. 23, 2004; 69 FR 77384, Dec. 27, 2004; 71 FR 35521, June 21, 2006; 73 FR 19949, Apr. 11, 2008; 73 FR 78067, Dec. 19, 2008; 74 FR 45561, Sept. 3, 2009]http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=20:3.0.2.1.35.8.26.8&idno=20

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.

Yes the fuck they SHOULD!! Why? Because there’s a huge problem with the death penalty in China! They don’t publish the numbers or reasons or ANYTHING!! Which means that ANYBODY could be sentenced to death for any reason they deem appropriate!! That’s just crazy to me! They can kill political adversaries or political activists and people who protest or disagree with the government on any level, and they ain’t got to tell nobody shit!! Anybody says they are for that shit on any level better get the fuck off that “christian train.” And re-think your position!! To give a government that kind of power. The power to “disappear” people? You gotta be some kind of informant or government controlled rat to think that such a thing would be alright for these militaristic, theocratic thugs. To think that they are using that power equitably or responsibly is fantasy. The problem with the death penalty is that it has a serious flaw which I’ll just call HUMAN ERROR!! Humans are flawed and fallible and in our society our flawed fallible and subjective memories are often used to have people placed on death row. If indeed there were DNA evidence in every case and in every case we could be CERTAIN that a person were 100% guilty, I might not have much of an objection to people like the student eater guy being killed by the state. Having said that, such is NOT the case in over 60% of cases. In 60% of cases there IS NO DNA!! That’s the problem with our system. Aside and apart from the fact that black and brown men who have had mostly less than adequate representation comprise a disproportionate number of cases. And let’s not even talk about corruption. Check this link out. A republican governor who did away with the death penalty and commuted everyone’s sentence to life because of the unbelievable depths of the corruption of their homicide detectives.George RyanFrom Wikipedia, the free encyclopediaJump to navigationJump to searchFor other people named George Ryan, see George Ryan (disambiguation).This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed.Find sources: "George Ryan" – news · newspapers · books · scholar · JSTOR(February 2021)(Learn how and when to remove this template message)George Ryan39th Governor of IllinoisIn officeJanuary 11, 1999 – January 13, 2003LieutenantCorinne WoodPreceded byJim EdgarSucceeded byRod Blagojevich36th Secretary of State of IllinoisIn officeJanuary 14, 1991 – January 11, 1999GovernorJim EdgarPreceded byJim EdgarSucceeded byJesse White42nd Lieutenant Governor of IllinoisIn officeJanuary 10, 1983 – January 14, 1991GovernorJames R. ThompsonPreceded byDave O'NealSucceeded byBob Kustra65th Speaker of the Illinois House of RepresentativesIn officeJanuary 14, 1981 – January 10, 1983GovernorJames R. ThompsonPreceded byWilliam A. RedmondSucceeded byArthur A. TelcserPersonal detailsBornGeorge Homer RyanFebruary 24, 1934 (age 86)Maquoketa, Iowa, U.S.Political partyRepublicanSpouse(s)Lura Lynn Lowe​​(m.1956; died 2011)​Children6EducationFerris State CollegeProfessionPharmarcistbusinessmanMilitary serviceAllegianceUnited StatesBranch/serviceUnited States ArmyYears of service1954–1956[1][2][3][4]George Homer Ryan (born February 24, 1934) is an American former politician who was the Republican 39th Governor of Illinois from 1999 until 2003. Ryan received national attention for his 1999 moratorium on executions in Illinois and for commuting more than 160 death sentences to life sentences in 2003. He was later convicted of federal corruption charges and spent more than five years in federal prison and seven months of home confinement. He was released from federal prison on July 3, 2013.Contents1Early life2Political career3Term as governor3.1Capital punishment4Scandals, trial, and conviction4.1Indictment4.2Defense and appeal4.3Sentencing5Electoral history6References7External linksEarly life[edit]George Homer Ryan was born in Maquoketa, Iowa to Jeannette (née Bowman) and Thomas Ryan, a pharmacist.[5][6] Ryan grew up in Kankakee County, Illinois. After serving in the U.S. Army in Korea, he worked for his father's two drugstores.[7] He attended Ferris State College of Pharmacy (now Ferris State University) in Big Rapids, Michigan. Eventually, he built his father's pair of pharmacies into a successful family-run chain (profiting from lucrative government-contract business selling prescription drugs to nursing homes) which he sold in 1990.[7][8] Ryan was drafted into the U.S. Army in 1954. He served a 13-month tour in Korea, working in a base pharmacy.[9]On June 10, 1956, Ryan married his high school sweetheart, Lura Lynn Lowe (July 5, 1934 – June 27, 2011), whom he had met in a high school English class. She grew up in Aroma Park, where her family (originally from Germany) had lived since 1834. Her father owned one of the first hybrid seed companies in the United States.[10] The couple had five daughters (including a set of triplets);[8] Julie, Joanne, Jeanette, Lynda and Nancy;[11][12] and one son, George Homer Ryan, Jr.[13][14][15][16]Lura Lowe died of lung cancer at Riverside Hospital in Kankakee on June 27, 2011. Ryan's brother, Tom, was a prominent political figure in Kankakee County.[7] In addition, Ryan's sister Kathleen Dean's former son-in-law, Bruce Clark, is the Kankakee County, Illinois Clerk.[17]Political career[edit]Ryan began his political career by serving on the Kankakee County Board from 1968 to 1973 (his brother Tom J. Ryan was Mayor of Kankakee for 20 years from 1965 to 1985). He was then elected to the Illinois House of Representatives, where he served from 1973 to 1983, including two terms as Minority Leader and one term as Speaker. He then spent 20 years in statewide office, as Lieutenant Governor under Governor James R. Thompson (1983–91), Secretary of State from 1991 to 1999, and as governor from 1999 to 2003. During his first term as Secretary of State, then–State Treasurer Pat Quinn was publicly critical of Ryan. Specifically, he drew attention to special vanity license plates that Ryan's office provided for clout-heavy motorists. This rivalry led Quinn in a failed bid to challenge Ryan in the 1994 general election for Secretary of State.[18][19]Term as governor[edit]This section needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed.Find sources: "George Ryan" – news · newspapers · books · scholar · JSTOR(February 2021)(Learn how and when to remove this template message)Ryan was elected Governor in 1998, defeating his opponent, Glenn Poshard, by a 51–47% margin. Ryan's running mate was first-term state representative Corinne Wood. Ryan outspent Poshard by a 4-to-1 margin. Poshard, a firm believer in campaign finance reform, placed limits on individual donations and refused to accept donations from corporate or special interests.One of Ryan's pet projects as governor was an extensive repair of the Illinois Highway System called "Illinois FIRST". FIRST was an acronym for "Fund for Infrastructure, Roads, Schools, and Transit". Signed into law in May 1999, the law created a $6.3 billion package for use in school and transportation projects. With various matching funds programs, Illinois FIRST provided $2.2 billion for schools, $4.1 billion for public transportation, another $4.1 billion for roads, and $1.6 billion for other projects. He also improved Illinois's technology infrastructure, creating one of the first cabinet-level Offices of Technology in the country and bringing up Illinois's technology ranking in a national magazine from 48th out of the 50 states when he took office to 1st just two years later. Ryan committed record funding to education, including 51% of all new state revenues during his time in office, in addition to the billions spent through Illinois FIRST that built and improved schools and education infrastructure. In 1999, Ryan sparked controversy by becoming the first sitting U.S. Governor to meet with Cuban President Fidel Castro. Ryan's visit led to a $1 million donation of humanitarian aid, but drew criticism from anti-Castro groups.[20] In 2000, Ryan served as a chair of the Midwestern Governors Association.Capital punishment[edit]Ryan helped to renew the national debate on capital punishment when, as governor, he declared a moratorium on his state's death penalty in 2000.[21]This decision was heavily influenced by lawsuits filed by exonerated prisoners who made false confessions as a result of police torture under the direction of a police commander named Jon Burge.[22] "We have now freed more people than we have put to death under our system," he said. "There is a flaw in the system, without question, and it needs to be studied."[23] At the time, Illinois had executed 12 people since the reinstatement of the death penalty in 1977, with one execution, that of Ripper Crew member Andrew Kokoraleis, occurring early during Ryan's term. Ryan refused to meet with religious leaders and others regarding "a stay of execution" in light of the impending 'moratorium' and other facts relative to the 'flawed' capital punishment system in Illinois; in fact, under Ryan's governorship, 13 people were released from jail after appealing their convictions based on new evidence. Ryan called for a commission to study the issue, while noting, "I still believe the death penalty is a proper response to heinous crimes ... But I believe that it has to be where we don't put innocent people to death."[24]The issue had garnered the attention of the public when a death row inmate, Anthony Porter, who had spent 15 years on death row, was within two days of being executed when his lawyers won a stay on the grounds that he may have been mentally disabled. He was ultimately exonerated with the help of a group of student journalists at Northwestern University who had uncovered evidence that was used to prove his innocence. In 1999, Porter was released, charges were subsequently dropped, and another person, Alstory Simon, confessed and pleaded guilty to the crime of which Porter had been erroneously convicted. Simon himself was later released after serving fifteen years for the crime, after it was proven that he, too, was wrongfully accused.[25]On January 11, 2003, just two days before leaving office, Ryan commuted (to "life" terms) the sentences of everyone on or waiting to be sent to Illinois' death row — a total of 167 convicts — due to his belief that the death penalty could not be administered fairly. He also pardoned four inmates, Aaron Patterson, Madison Hobley and Leroy Orange (all of whom were interrogated by Burge and released), and Stanley Howard. However, Patterson is currently serving 30 years in prison after being arrested for drug trafficking he committed after his release from death row. Howard remains in prison for armed robbery.[26] Ryan declared in his pardon speech that he would have freed Howard if only his attorney had filed a clemency petition; Ryan then strongly urged investigators to examine Howard's alleged robbery case, because it appeared to be as tainted as his murder conviction.[27]These were four of ten death row inmates known as the "Death Row 10," due to widely reported claims that the confessions that they had given in their respective cases had been coerced through torture. Ryan is not the first state governor to have granted blanket commutations to death row inmates during his final days in office. Arkansas Governor Winthrop Rockefeller also commuted the sentence of every death row inmate in that state as he left office after losing his 1970 bid for a third two-year term, as did New Mexico Governor Toney Anaya before he left office in 1986 and Ohio Governor Dick Celeste before he left office in 1990.[citation needed]Ryan won praise from death penalty opponents: as early as 2001, he received the Mario Cuomo Act of Courage Award from Death Penalty Focus, in 2003 the Rose Elizabeth Bird Commitment to Justice Award from the same organization, and in 2005 he was nominated for the Nobel Peace Prize. On the other side of the Atlantic, Robert Badinter, who had successfully introduced the bill abolishing the death penalty in France in 1981 praised Ryan's decision.[28] Many conservatives, though, were opposed to the commutations, some questioning his motives, which came as a federal corruption investigation closed in on the governor and his closest political allies (see below). Conservative columnist Pat Buchanan called Ryan "pathetic", and suggested the governor was attempting to save his public image in hopes of avoiding prison himself. Buchanan noted "Ryan announced his decision to a wildly cheering crowd at the Northwestern University Law School. Families of the victims of the soon-to-be-reprieved killers were not invited."[29]Scandals, trial, and conviction[edit]Ryan's political career was marred by a scandal called "Operation Safe Road", which involved the illegal sale of government licenses, contracts and leases by state employees during his prior service as Secretary of State. In the wake of numerous convictions of his former aides, he chose not to run for reelection in 2002. Seventy-nine former state officials, lobbyists, and others were charged in the investigation, and at least 76 were convicted.[citation needed]The corruption scandal leading to Ryan's downfall began more than a decade earlier during a federal investigation into a deadly crash in Wisconsin. Six children from the Willis family of Chicago, Illinois, were killed; their parents, Rev. Duane and Janet Willis, were severely burned.[30] The investigation revealed a scheme inside Ryan's Secretary of State's office in which unqualified truck drivers obtained licenses through bribes.In March 2003, Scott Fawell, Ryan's former chief of staff and campaign manager, was convicted on federal charges of racketeering and fraud. He was sentenced to six years and six months.[31] Former deputy campaign manager Richard Juliano pleaded guilty to related charges and testified against Fawell at trial. Roger Stanley, a former Republican state representative who was hired by Ryan and testified against Fawell, pleaded guilty to wide-ranging corruption, admitting he paid kickbacks to win state contracts and campaign business, secretly mailed out vicious false attacks on political opponents and helped obtain ghost-payrolling jobs.[32]Indictment[edit]The investigation finally reached the former governor, and in December 2003, Ryan and lobbyist Lawrence Warner were named in a 22-count federal indictment. The charges included racketeering, bribery, extortion, money laundering and tax fraud. The indictment alleged that Ryan steered several state contracts to Warner and other friends; disbursed campaign funds to relatives and to pay personal expenses; and obstructed justice by attempting to end the state investigation of the license-for-bribes scandal. He was charged with lying to investigators and accepting cash, gifts and loans in return for his official actions as governor. On September 19, 2005, the case went to trial.[33]Fawell, under pressure from prosecutors, became a key witness against Ryan and Warner. He agreed to a plea deal that cut the prison time for himself and his fiancée, Andrea Coutretsis. Fawell was a controversial witness, not hiding his disdain for prosecutors from the witness stand. According to CBS Chicago political editor Mike Flannery, insiders claimed that Fawell had been "much like a son" to Ryan throughout their careers. At Ryan's trial, Fawell acknowledged that the prosecution had his "head in a vise", and that he found his cooperation with the government against Ryan "the most distasteful thing I've ever done".[31] Nonetheless, he spent several days on the witness stand testifying against Ryan and Warner. Once a tough-talking political strategist, Fawell wept on the witness stand as he acknowledged that his motivation for testifying was to spare Coutretsis a long prison sentence for her role in the conspiracy. The jury was twice sent out of the courtroom so that he could wipe tears from his eyes and regain his composure.Ryan's daughters and a son-in-law, Michael Fairman, were implicated by testimony during the trial. Stipulations agreed upon by the defense and prosecution and submitted to the court included admissions that all five of Ryan's daughters received illegal payments from the Ryan campaign. In addition to Lynda Fairman, who received funds beyond those her husband Michael testified he had received, the stipulations included admissions from the rest of Ryan's daughters that they did little or no work in return for the payments.[34][35] In addition, Fawell testified that Ryan's mother's housekeeper was illegally paid from campaign funds, and that Ryan's adopted sister, Nancy Ferguson, received campaign funds without performing campaign work.[11][34] The prosecution took nearly four months to present their case, as a parade of other witnesses (including Juliano) followed Fawell.On April 17, 2006, the jury found Ryan and Warner guilty on all counts.[36] However, when ruling on post-trial motions, the judge dismissed two counts against Ryan for lack of proof.[37] Ryan said that he would appeal the verdict, largely due to the issues with the jury.Patrick Fitzgerald, the federal prosecutor, noted, "Mr. Ryan steered contracts worth millions of dollars to friends and took payments and vacations in return. When he was a sitting governor, he lied to the FBI about this conduct and then he went out and did it again." He charged that one of the most egregious aspects of the corruption was Ryan's action after learning that bribes were being paid for licenses. Instead of ending the practice he tried to end the investigation that had uncovered it, Fitzgerald said, calling the moment "a low-water mark for public service".[38]On September 6, 2006, Ryan was sentenced to six and a half years in prison.[39] He was ordered to go to prison on January 4, 2007, but the appellate court granted an appeal bond, allowing him to remain free pending the outcome of the appeal.[40] His conviction was affirmed by the Court of Appeals of the Seventh Circuit on August 21, 2007,[41] and review by the entire Seventh Circuit was denied on October 25, 2007.[42] The Seventh Circuit then rejected Ryan's bid to remain free while he asked the U.S. Supreme Court to hear his case; the opinion called the evidence of Ryan's guilt "overwhelming".[43] The Supreme Court rejected an extension of his bail, and Ryan reported to the Federal Prison Camp in Oxford, Wisconsin, on November 7, 2007.[44][45] He was transferred on February 29, 2008, to a medium security facility in Terre Haute, Indiana, after Oxford changed its level of medical care and stopped housing inmates over 70 years old.[46] He was listed as Federal Inmate Number 16627-424 and was released on July 3, 2013.[47]Defense and appeal[edit]Ryan's defense was provided pro bono by Winston & Strawn, a law firm managed by former governor Jim Thompson. The defense cost the firm $10 million through mid-November 2005.[48] Estimates of the cost to the firm as of September 2006 ranged as high as $20 million. Ryan served as Thompson's lieutenant governor from 1983 to 1991. After the United States Supreme Court declined to hear Ryan's appeal, Thompson indicated that he would ask then President George W. Bush to commute Ryan's sentence to time served.[49] United States Senator Dick Durbin wrote a letter to Bush dated December 1, 2008, asking him to commute Ryan's sentence, citing Ryan's age and his wife's frail health, saying, "This action would not pardon him of his crimes or remove the record of his conviction, but it would allow him to return to his wife and family for their remaining years."[50] Bush did not commute Ryan's sentence.After his conviction Ryan's annual $197,037 state pension was suspended under state law. Ryan's attorneys litigated the pension matter all the way to the Illinois Supreme Court, which ruled on February 19, 2010, that state law "plainly mandates that none of the benefits provided for under the system shall be paid to Ryan".[51] Ryan was paid $635,000 in pension benefits during the three years between his retirement and his political corruption conviction, plus a refund of the $235,500 in personal contributions he made during his 30 years in public office.[52][53]Sentencing[edit]In 2010, Ryan requested early release, partly because his wife had terminal cancer and was given only six months to live, and partly on the grounds that some of his convictions should be vacated in light of a Supreme Court ruling that was alleged to have affected their legitimacy. On December 21, 2010, U.S. District Court Judge Rebecca Pallmeyer denied Ryan's request.[citation needed]On January 5, 2011, Ryan was taken from his prison cell in Terre Haute, Indiana, to a hospital in Kankakee to visit his dying wife. He was present when she died five months after that visit.[4][54] Ryan entered a Salvation Army halfway house in Chicago on January 30, 2013. Less than three hours later, he was released back to his home in Kankakee where he remained on home confinement until July 3, 2013.[55]Electoral history[edit]1998 – Illinois Governor[56]George Ryan (R) 51%Glenn Poshard (D) 47.5%Lawrence Redmond (Reform) 1.5%1994 – Illinois Secretary of State[57]George Ryan (R) 61.5%Patrick Quinn (D) 38.5%1990 – Illinois Secretary of State[58]George Ryan (R) 53.5%Jerome Cosentino (D) 46.5%References[edit]^ "George Ryan". Biography in Context (fee, Fairfax County Public Library). Detroit, MI: Gale. 1999. Gale Document Number: GALE|K1650000189. Retrieved June 27, 2011. Gale Biography in Context.^ "George Homer Ryan". The Complete Marquis Who's Who (fee, Fairfax County Public Library). Marquis Who's Who. 2010. Gale Document Number: GALE|K2013022832. Retrieved June 27, 2011. Gale Biography in Context^ Roberts, Roxanne; Argetsinger, Amy (June 29, 2011). "The Reliable Source: From the mansion to the Big House". Washington Post. p. C2. Retrieved June 29, 2011. Ryan was recently released temporarily to be with his terminally ill wife, who died of lung cancer Monday^ Jump up to:a b Schlikerman, Becky; Annie Sweeney; Rick Pearson; Ray Long (June 28, 2011). "George Ryan, released from prison, at wife's side when she died". Chicago Tribune. Retrieved June 29, 2011.^ Library, CNN. "George Ryan Fast Facts".^ Merriner, James L. (September 8, 2008). The Man Who Emptied Death Row: Governor George Ryan and the Politics of Crime. SIU Press. ISBN 9780809328659 – via Google Books.^ Jump up to:a b c Arden, Patrick (January 16, 2003). "The redemption of Gov. Ryan". Salon magazine online. Archived from the original on June 6, 2011. Retrieved June 27, 2011.^ Jump up to:a b "The Nobel Peace Prize For Governor George H. Ryan of Illinois". Stop Capital Punishment Now!. Archived from the original on July 28, 2011. Retrieved June 27, 2011.^ Goudie, Chuck (November 12, 2007). "On Veterans Day, George Ryan again is taking orders". Daily Herald. Arlington Heights, IL: Paddock Publications, Inc. Archived from the original on March 25, 2012. Retrieved June 29, 2011.^ "Lura Lynn Lowe Ryan". Legacy.com | Where Life Stories Live On.^ Jump up to:a b "Fawell: Ryan's family, friends got cash". Chicago Sun-Times. October 7, 2005. Retrieved September 6, 2006.^ "Family Members on Payroll". Chicago Tribune. January 19, 2006. Archived from the original on November 15, 2007. Retrieved September 6, 2006.^ Warren, Ellen (September 29, 2005). "Cast of characters stars in drama made in Illinois". Chicago Tribune. Retrieved September 6, 2006.^ "Ryan Guilty". Chicago Sun-Times. April 17, 2006. Retrieved September 6, 2006.^ "Michael Sneed's lunch with George Ryan". Chicago Sun-Times. April 18, 2006. Retrieved September 6, 2006.^ Korecki, Natasha; McKinney, Dave; Janssen, Kim (June 29, 2011). "Lura Lynn dies with husband, ex-Gov. George Ryan, at her side". Chicago Sun-Times. Retrieved June 29,2011.^ "Lobbyist's Ex-Girlfriend Tells of Ryan Junkets". Chicago Sun-Times. January 10, 2006. Retrieved September 6, 2006.^ Hawthorne, Michael (December 10, 2008). "Pat Quinn waiting in the wings". Chicago Tribune. Retrieved January 30, 2009.^ "Biographical information on Quinn". WTOP. Associated Press. January 29, 2009. Retrieved January 30, 2009.[permanent dead link]^ "US governor on Cuba mission". BBC News. October 24, 1999.^ Johnson, Dirk (May 21, 2000). "No Executions in Illinois Until System Is Repaired". The New York Times. Retrieved December 22, 2009.^ Sobol, Rosemary; Gorner, Jeremy; Heinzmann, David (19 September 2018). "Disgraced ex-Chicago police Cmdr. Jon Burge, accused of presiding over decades of brutality and torture, has died". Chicago Tribune. Retrieved 11 January 2019.^ "A Chilling Look at the Death Penalty". Washington Post. July 26, 2004.^ "Campaign 2000: Insurgents Bradley, McCain Target Independents as N.H. Primary Approaches; Bush Expressing High Hopes; Gore Emphasizing High Road". Inside Politics. CNN. January 31, 2000.^ "Alstory Simon, freed from prison after wrongful conviction, spends his time in Greater Cleveland working to free others". Cleveland OH Local News, Breaking News, Sports & Weather. Retrieved January 11, 2019.^ Warden, Rob. "Stanley Howard – The Supreme Court found the evidence "overwhelming", but Governor Ryan found otherwise". Chicago, IL: Northwestern School of Law Bluhm Legal Clinic, Center on Wrongful Convictions. Retrieved June 27, 2011.^ "Free Stanley Howard". Archived from the original on July 11, 2011. Retrieved June 27, 2011.^ "La conscience du gouverneur Ryan", Le Nouvel Observateur, January 16, 2003, p. 39.^ Buchanan, Pat (January 25, 2003). "Moral Corruption in Illinois". The American Cause. Retrieved June 27, 2011.^ Former Illinois Gov. George Ryan Heading to Prison NPR, November 6, 2007.^ Jump up to:a b 'Most distasteful thing I've ever done' nears for Fawell, Chicago Tribune, September 28, 2005.^ http://www.chicagotribune Archived July 19, 2013, at the Wayback Machine, May 9, 2003, Stanley guilty in kickback, payroll scam Former legislator admits mail fraud, money laundering by Matt O'Connor and Ray Gibson, [1]^ Reports, From Times Wire (September 19, 2005). "Corruption Trial of Ex-Governor to Begin". Los Angeles Times. ISSN 0458-3035. Retrieved May 9, 2016.^ Jump up to:a b Election Funds Went to Relatives Chicago Tribune, October 7, 2005, accessed September 6, 2006.^ Korecki, Natasha (January 19, 2006). "Ryan daughter tells of no-work job". Chicago Sun-Times. Archived from the original on December 17, 2008. Retrieved September 6,2006.^ Guilty on all charges.[dead link] Chicago Sun-Times, April 18, 2006.^ "Ryan judge explains why she dismissed 2 charges". Chicago Tribune. September 8, 2006. Archived from the original on November 15, 2007.^ Ex-Governor of Illinois Is Convicted on All Charges New York Times, April 17, 2006, accessed September 6, 2006.^ Ryan gets 6½ years in prison Chicago Sun-Times, September 6, 2006, accessed same date.^ Federal appeals court says Ryan can stay free on bail Archived November 30, 2006, at the Wayback Machine Chicago Sun-Times, November 29, 2006, accessed same date.^ "Ex-Gov. Ryan's guilty verdict stands despite jury controversy". Chicago Tribune. August 21, 2007. Archived from the original on January 19, 2013. Retrieved August 21,2007.^ Higgins, Michael; Coen, Jeff (October 25, 2007). "Ryan loses appeal". Chicago Tribune.^ Higgins, Michael (November 1, 2007). "Ryan down to last appeal". Chicago Tribune. Archived from the original on November 12, 2007.^ "U.S. Supreme Court turns down Ryan request to remain free". Chicago Tribune. November 6, 2007.^ Conlon, Michael (November 7, 2007). "Former Illinois Governor Ryan enters prison". Reuters.^ Jason Meisner, Ex-Gov. Ryan switches prisons, Chicago Tribune, February 29, 2008.^ "Inmate locator: George Ryan". Federal Bureau of Prisons. Retrieved June 27, 2011.^ A Christmas card defense Archived November 15, 2007, at the Wayback MachineChicago Tribune, February 3, 2006, accessed June 24, 2018.^ Ex-Gov. to Bush: Let Ryan go Archived May 31, 2008, at the Wayback MachineChicago Sun-Times, May 28, 2008.^ Durbin, Richard J. (December 1, 2008). "Durbin Releases Letter on Commutation for Governor Ryan". Retrieved December 23, 2008.^ Anonymous. "Ryan-must forfeit State Pension". USA TODAY: Latest World and US News - USATODAY.com. Archived from the original on September 8, 2012. Retrieved February 12, 2012.^ "State Supreme Court denies pension for George Ryan – Chicago Breaking News". http://Archive.chicagobreakingnews.com. February 19, 2010. Archived from the original on January 18, 2012. Retrieved February 12, 2012.^ "Illinois Supreme Court Opinion". Chicago Tribune. Archived from the original on June 29, 2011. Retrieved February 12, 2012.^ Schlikerman, Becky; Sweeney, Annie; Pearson, Rick; Long, Ray (June 28, 2011). "George Ryan, released from prison, at wife's side when she died". Chicago Tribune.^ Leventis, Angie; Sweeney, Annie (January 30, 2013). "George Ryan home after spending just hours at halfway house". Chicago Tribune. Retrieved January 30, 2013.^ "Ballots Cast". http://Elections.illinois.gov. November 3, 1998. Archived from the originalon March 4, 2016. Retrieved April 4, 2015.^ "1994 Secretary of State General Election Results – Illinois". http://Uselectionatlas.org. 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Retrieved April 4, 2015.NBC NewsExternal links[edit]CNN.com: "'Blanket commutation' empties Illinois death row", January 11, 2003.Biography from site supporting his nomination for a Nobel Peace PrizeChicago Sun-Times archive on The George Ryan TriangleAnd if that’s not enough for you I have statistics from the Innocence Project for you that have (through new ways of testing evidence…DNA evidence and otherwise) worked to have over 200 people freed from death row.DNA Exonerations in the United StatesFast facts:1989: The first DNA exoneration took place375 DNA exonerees to date37: States where exonerations have been won14: Average number of years served5,284: Total number of years served26.6: Average age at the time of wrongful conviction43: Average age at exoneration21 of 375 people served time on death row44 of 375 pled guilty to crimes they did not commit69%: Involved eyewitness misidentification and of these:34% of these misidentification cases involved an in-person lineup52% involved a misidentification from a photo array7% involved a misidentification from a mugshot book16% involved a misidentification from a show-up procedure5% involved a misidentification from a one-on-one photo procedure27% involved a misidentification through the use of a composite sketch11% involved a voice misidentification2% involved a misidentification through hypnosis54% involved an in-court misidentification29% involved a misidentification through some other procedure (e.g., mistakenly “recognizing” someone on the street and reporting them to law enforcement)77% of the misidentification cases involved multiple procedures84% of the misidentification cases involved a misidentification by a surviving victim42% involved a cross-racial misidentification32% involved multiple misidentifications of the same person by different witnesses18% involved a failure to identify the exoneree in at least one procedure43%: Involved misapplication of forensic science29%: Involved false confessions49% of the false confessors were 21 years old or younger at the time of arrest31% of the false confessors were 18 years old or younger at the time of arrest9% of the false confessors had mental health or mental capacity issues, known at trial17%: Involved informants268: DNA exonerees compensated190: DNA exonerations worked on by the Innocence Project165: Actual assailants identified. Those actual perpetrators went on to be convicted of 154 additional violent crimes, including 83 sexual assaults, 36 murders, and 35 other violent crimes while the innocent sat behind bars for their earlier offenses.Demographics of the 375:225 (60%) African American117 (31%) Caucasian29 (8%) Latinx2 (1%) Asian American1 (<1%) Native American1 (<1%) Self-identified “Other”Other facts:130 DNA exonerees were wrongfully convicted for murders; 40 (31%) of these cases involved eyewitness misidentifications and 81 (62%) involved false confessions [as of July 9, 2018]102 DNA exonerations involved false confessions; the real perp was identified in 76 (75%) of these cases. These 38 real perps went on to commit 48 additional crimes for which they were convicted, including 25 murders, 14 rapes, and 9 other violent crimes [as of July 24, 2018]180 of the DNA exonerees (50%) had the real perpetrator(s) identified in their cases [as of August 22, 2018]137 of the DNA exonerees had the real perpetrator(s) identified through a cold database hit [as of October 19, 2018]At least 43 (52%) of the 83 DNA exonerees who falsely confessed included non-public facts in their confessions [as of July 29, 2020]23 (22%) of the 104 people whose cases involved false confessions had exculpatory DNA evidence available at the time of trial but were still wrongfully convicted [as of July 29, 2020]83 (61%) of the 137 DNA exonerees who were wrongfully convicted for murder had false confessions involved in their cases (33 confessed themselves, 20 had co-defendants who confessed, and another 30 confessed themselves and had co-defendants who confessed) [as of July 29, 2020]How DNA makes a difference in the criminal justice systemSince 1989, there have been tens of thousands of cases where prime suspects were identified and pursued—until DNA testing (prior to conviction) proved that they were wrongly accused.In more than 25% of cases in a National Institute of Justice study, suspects were excluded once DNA testing was conducted during the criminal investigation (the study, conducted in 1995, included 10,060 cases where testing was performed by FBI labs).An Innocence Project review of our closed cases from 2004 – June 2015 revealed that 29% of cases were closed because of lost or destroyed evidence.ContactAboutDonateWays to GiveCareersFinancialsPrivacy PolicyLegalThe Innocence Project is affiliated with Benjamin N. Cardozo School of Law, Yeshiva University.You really think that they’re doing things any differently in New York than they were in Chicago? Only if you’re so privileged you cannot see the forest for the trees.Lastly, I would add that the death penalty is akin to “gang-banging” on a societal level. This is not what we should teach our children. Correct me if I’m wrong but teaching our children that it’s okay to kill killers…to show that killing is wrong…is like the most asinine, backwards shit you could ever do. Come on man. Bottom line is we can’t be for killing based on the flawed, subjective views of 12 people who you can be sure will not be my “peers,” and who are prone to making these horrible mistakes REGULARLY!! If you’re FOR such a flawed system it not only shows how privileged you are, it shows what raw killers we can all become. Crazy!