American Rescue Plan Act of 2021
Sponsored By: Representative Rep. Yarmuth, John A. [D-KY-3]
Became Law
Summary
Massive COVID-19 relief funding that combines big public health investments, expanded family support, and large state and local aid to speed vaccinations and stabilize households and services.
Show full summary
- Families: The law expands the 2021 Child Tax Credit to $3,600 for children under 6 and $3,000 for children ages 6–17. It also creates refundable advance payments and other tax changes to deliver more cash to families.
- Public health and health workers: It funds vaccine distribution, confidence campaigns, and research with $7.5 billion and provides $47.8 billion for testing, tracing, sequencing, lab capacity, and grants to build the public health workforce.
- State, local, and housing: It sends large flexible aid with $219.8 billion for states and $130.2 billion for local governments and includes targeted housing help, rental assistance, homeowner aid, and emergency vouchers.
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Bill Overview
Analyzed Economic Effects
100 provisions identified: 87 benefits, 5 costs, 8 mixed.
Lump-sum rescue for multiemployer pensions
If enacted, eligible multiemployer pension plans could apply to PBGC for a one-time Special Financial Assistance payment. The payment would be a lump sum sized to pay all benefits through the plan year ending in 2051 without reducing accrued benefits. The bill would authorize transfers from the general fund as necessary and require PBGC guidance within 120 days. Plans would generally need to file by December 31, 2025, and PBGC could not pay SFA after September 30, 2030.
Cheaper marketplace insurance for two years
If enacted, the bill would make marketplace insurance cheaper for 2021 and 2022. It would use a temporary, lower table to compute the Premium Tax Credit and remove the 400% of poverty income cap for those years. It would also relax a 2020 reconciliation rule so fewer taxpayers face increased tax when reconciling advance credits.
COBRA premium subsidy
If enacted, the bill would pay COBRA premiums in full for assistance‑eligible individuals for coverage starting the first month after enactment through September 30, 2021. The subsidy ends early if the person gets other group coverage or Medicare. Plan administrators must give special notices and extended election windows.
Energy, food, and short-term aid
If enacted, the bill would add $4.5 billion to LIHEAP, $400 million to FEMA's Emergency Food and Shelter Program, and $1 billion for non‑recurrent short‑term pandemic benefits for FY2021. Funds would be available through 2022 or 2025 as specified and come with state allotment and reporting rules.
Get reimbursed for COBRA premiums
If enacted, people eligible for the COBRA subsidy who already paid premiums would be reimbursed by the plan or insurer within 60 days for payments made on or after April 1, 2021. The payer can claim a tax credit for the reimbursement.
More money for older adults' services
If enacted, the bill would add about $1.43 billion for Older Americans Act programs for FY2021. Funds would support supportive services, vaccination outreach, technology to reduce isolation, Title VI programs, part D activities, Title E services, and the long-term care ombudsman.
Tribal health and community funding
If enacted, the bill would provide large FY2021 funding to support Indian Health Service pandemic response, tribal health services, and Native language grants. It would also reserve and distribute funds to eligible Tribal governments and revenue‑sharing counties for general government purposes.
VA copay waivers and reimbursements
If enacted, the bill would require the VA to waive copayments and other cost-sharing for care veterans received from April 6, 2020 through September 30, 2021 and to reimburse veterans who already paid those copays. The bill would provide $1 billion to carry out the reimbursements and waivers, with some exclusions for specific statutory care.
Big Tribal housing and services funding
If enacted, HUD and other agencies would get funds for Tribal housing and services. The bill provides about $750 million under NAHASDA and an additional $900 million under the Snyder Act for Tribal housing, services, and potable water in fiscal year 2021. Tribes may use funds for housing, public services, technical assistance, and water projects, and some flexibility is allowed for program rules.
Emergency housing vouchers for homeless families
If enacted, HUD would receive $5 billion for emergency tenant-based rental vouchers and related leasing support for people who are homeless, at risk of homelessness, fleeing domestic violence, or recently homeless. HUD must notify public housing agencies of allocations within 60 days. PHAs may accept or decline allocations and HUD may reallocate unleased vouchers. Funds remain available until September 30, 2030.
Emergency rental assistance for renters
If enacted, the Treasury would receive $21.55 billion for emergency rental assistance to help eligible households with rent, rental arrears, utilities, and related costs. Grantees must get at least 40% of their allocation within 60 days and eligible households may receive up to 18 months of combined assistance. Admin costs are capped at 15% and housing stability services at 10%. Funds remain available through September 30, 2027.
HOME funds to prevent homelessness
If enacted, HUD would receive $5 billion for HOME program activities to prevent and respond to homelessness, including tenant-based rental assistance, developing affordable housing, supportive services, and acquiring non-congregate shelter units. Many standard program limits and matching rules would be waived for these funds. Most funds must be used by September 30, 2025, with some amounts available until 2029.
Homeowner Assistance Fund for pandemic relief
If enacted, the Treasury would set up a Homeowner Assistance Fund with about $9.96 billion for FY2021 to help homeowners hurt by the pandemic. Funds could pay mortgage assistance, principal reduction, utility and insurance help, and reimburse prior eligible costs since January 21, 2020. Each grantee must use at least 60% of its funds for homeowners with incomes at or below 100% of area median income. Payments must begin within 45 days of enactment and funds are available through September 30, 2025.
Extra IDEA funding for children with disabilities
If enacted, States would get supplemental IDEA funds for FY2021: $2.58 billion for Part B, $200 million for preschool grants, and $250 million for early intervention (Part C). The money is in addition to other funds and would support services for children with disabilities.
More college emergency aid and HEA tweaks
If enacted, institutions of higher education would receive about $39.58 billion for emergency student financial aid in FY2021, to remain available through September 30, 2023. Certain institution apportionments are adjusted and some recipients must use at least 50% of specified allocations for student emergency grants. The bill also changes a Higher Education Act revenue test phrase to 'Federal education assistance funds' with negotiated rulemaking to follow.
More unemployment pay through September
If enacted, federal pandemic unemployment help would extend through September 6, 2021. Pandemic Unemployment Assistance (PUA) could cover up to 79 weeks (instead of 50 weeks) but no payments are authorized for weeks ending on or before March 14, 2021. Pandemic Emergency Unemployment Compensation (PEUC) weeks would increase to 53 weeks and FPUC supplemental payments would continue through September 6, 2021. The bill would prevent getting PUA and PEUC for the same week and includes rules to avoid double payments when people move between programs.
VA rapid retraining and housing help
If enacted, the VA would run a rapid retraining program to give up to 12 months of training and a housing stipend to eligible veterans. The program would help up to 17,250 veterans and be funded with about $386 million. No retraining payments could be made after 21 months from enactment.
Bigger child tax refunds for families
If enacted, the Child Tax Credit for 2021 would rise to $3,000 per child ($3,600 for children under age 6) and be refundable. The credit would include 17-year-olds and be reduced by $50 for each $1,000 of modified AGI above set thresholds. The Treasury would make periodic advance payments equal to about half the credit from July through December 2021, with an online portal to opt out or update information.
EITC expansions for low-income workers
If enacted, several Earned Income Tax Credit changes for 2021 would expand access and raise benefits. Childless workers could get a larger credit (applicable percentage 15.3%) and age rules would relax (minimum age lowered in many cases and the prior maximum removed for 2021). The bill also restores a rule that previously blocked children with certain ID issues and lets some separated married filers claim the EITC. A special rule lets some taxpayers substitute 2019 earned income for 2021 when their 2021 earnings are lower.
Expanded child and dependent care credit
If enacted for 2021, the Child and Dependent Care Credit would be refundable and cover up to $8,000 of expenses for one qualifying person or $16,000 for two or more. The credit rate would be 50% for eligible taxpayers and would phase down for incomes above $400,000. The credit would be refundable for eligible U.S. residents and subject to coordination limits with some possession credits and approved distributions.
Student loan forgiveness not taxed
If enacted, amounts of many kinds of student loans forgiven between January 1, 2021 and December 31, 2025 would be excluded from gross income and therefore not taxable. The exclusion covers many federal, state, institutional, private, and qualifying refinance loans, with narrow exceptions for some service-related discharges. The exclusion sunsets on January 1, 2026.
Tax help for people who lost work
If enacted, for 2020 up to $10,200 of unemployment compensation per person would be excluded from gross income for taxpayers with AGI under $150,000. For 2021, people who received or were approved for unemployment could be treated as applicable taxpayers for the Premium Tax Credit and have household income capped at 133% of the poverty line for their family size for PTC calculations, with required self-attestation and documentation.
Emergency child care and CAPTA funds
If enacted, the bill would provide $24 billion in FY2021 to stabilize child care providers and $15 million for planning, and $14.99 billion for CCDBG to help essential workers get care. It would also add $350 million in CAPTA‑related funding and change some allocation rules. States may use funds to cover providers' payroll and operating costs.
Support for rural and nursing providers
If enacted, the bill would provide $8.5 billion in FY2021 to eligible rural health care providers for COVID‑related expenses and lost revenue. It would also give $450 million to help skilled nursing facilities with strike teams, infection control, and vaccination efforts. Payments require documentation and cannot duplicate other reimbursement.
$5,000 EIDL payments and tax relief
If enacted, the SBA would get $15 billion. $5 billion would fund $5,000 payments to covered entities with more than 50% revenue loss and 10 or fewer employees. $10 billion would top up earlier covered payments. The bill would also exclude targeted EIDL advances from taxable income.
Employer payroll support subsidy
If enacted, $3 billion would be set up for a payroll support program. Eligible employers would enter short-term agreements (up to six months) and must use funds only to keep wages, salaries, and benefits at April 1, 2020 levels. Some employers that already got certain CARES Act help or are using PPP funds would be ineligible.
More PPP access for more nonprofits
If enacted, the bill would expand Paycheck Protection Program eligibility to many more nonprofit organizations (including most 501(c)s except certain subtypes), allow many nonprofits to qualify using up to 500 employees per physical location, create an additional nonprofit category with 300-employee limits subject to lobbying tests, and allow internet-only local news publishers to apply. It would raise PPP lending authority to $813.7 billion and appropriate $7.25 billion to the SBA for FY2021.
Paid leave tax credits for self‑employed
If enacted, eligible self-employed people could claim refundable sick-leave credits for up to 10 days and refundable family-leave credits for up to 60 days during April 1 through September 30, 2021. Daily amounts would be the lesser of a percentage of average daily self-employment income or fixed caps (for example, up to $200 or $511 on certain days). Prior-year earnings may be elected for the calculation and documentation rules apply.
Payroll tax credits for employer leave
If enacted, employers could claim payroll tax credits for qualified family leave and sick leave paid from April 1 through September 30, 2021, and an expanded employee retention credit for wages paid after June 30, 2021 through 2021. Daily and per-employee caps apply (for example, $200 per day or $511 for certain sick days; $200 per day and $12,000 aggregate for family leave; 70% of wages with per-employee wage caps under the retention credit). Excess credits may be refundable or advanced.
Relief for disadvantaged farmers
If enacted, the bill would let the Agriculture Secretary pay up to 120% of certain outstanding FSA or CCC loan debt for socially disadvantaged farmers. It would also provide about $1.01 billion for outreach, land access, training, cooperative development, and other assistance targeted to socially disadvantaged farmers and related institutions.
Restaurant Revitalization Fund
If enacted, the bill would create a Restaurant Revitalization Fund with $28.6 billion for FY2021. Grants would generally match pandemic revenue loss reduced by PPP amounts, cap at $10 million per entity ($5 million per location), and reserve $5 billion for very small businesses. Priority is given in the first 21 days to businesses owned by women, veterans, and socially/economically disadvantaged owners.
SBA program funding and help
If enacted, the bill would fund SBA programs and outreach for FY2021. It would provide $100 million for a Community Navigator pilot and $75 million for outreach, plus $460 million to support disaster loan capacity and $840 million for SBA administrative costs. These funds would help small businesses get help and increase loan capacity.
State small business credit boost
If enacted, the Treasury would get $10 billion for the State Small Business Credit Initiative. The money would expand state programs that back loans and capital for small businesses, including at least $1.5 billion for disadvantaged owners and at least $500 million for very small businesses. Treasury must spend funds by September 30, 2030.
CDC global disease response funding
If enacted, the bill would give CDC $750 million for FY2021 to fight COVID‑19 and other infectious diseases overseas. The funds would support global detection, response, immunization, and international public‑health coordination and remain available until expended.
Federal COVID research and testbeds
If enacted, the bill would give NIST $150 million and NSF $600 million for FY2021 to support COVID‑19 research, testbeds, grants, scholarships, and workforce activities. Funds would be available into fiscal year 2022 for research and related programs.
Grants for arts, museums, and libraries
If enacted, the bill would provide $200 million to the Institute of Museum and Library Services and $135 million each to arts and humanities relief programs in FY2021. These grants would support museums, libraries, arts, and humanities organizations and public broadcasting, with many funds going to state agencies and direct grants.
Wildlife and animal disease monitoring
If enacted, the bill would fund wildlife inspections, care for rescued animals, and national wildlife disease monitoring. It would also provide $300 million for USDA to monitor animals for SARS‑CoV‑2. These funds would remain available until expended.
Big aid for states and cities
If enacted, the bill would send large federal payments to states, territories, Tribal governments, counties, and metropolitan cities to deal with COVID-19 fiscal harm. It would provide about $219.8 billion for States, territories, and Tribes and about $130.2 billion for local governments in fiscal year 2021. Money may be used for public health, help for households and small businesses, premium pay, and infrastructure. Funds must be used by Dec 31, 2024 and include reporting, certification, and limits on uses such as not permitting deposits into pension funds.
Help for water, broadband, and schools
If enacted, the bill would fund capital projects, school and library internet access, and help low-income households with water bills. It would create a $10 billion Capital Projects Fund for state, territorial, and Tribal infrastructure and a $7.171 billion Emergency Connectivity Fund to reimburse schools and libraries for internet equipment and service (FCC rules due in 60 days). It would also provide $500 million for States and Tribes to reduce drinking water and wastewater arrearages and rates for low-income households.
Money for public health and disasters
If enacted, the bill would give large funding to emergency and public health agencies. It would appropriate $50 billion to FEMA's Disaster Relief Fund for major disaster costs (available until Sept 30, 2025). It would also provide $500 million to the CDC to modernize public health data and disease-warning systems (available until expended).
More money for transit and Amtrak
If enacted, public transit and Amtrak would get large coronavirus relief funds. Transit formula and special grants would get about $30.5 billion to cover operating costs, lost revenue, PPE, and payroll back to January 20, 2020. Amtrak would get roughly $1.7 billion for the Northeast Corridor and National Network to restore service, recall furloughed employees, offset state payments, and pay certain debt costs. Funds are available through September 30, 2024.
Big boost for national COVID testing
If enacted, the bill would provide $47.8 billion to HHS and CDC for COVID testing, tracing, lab capacity, community testing sites, data systems, and workforce. Funds would be available until expended and can also help build or alter non-federal testing facilities if needed.
More VA health funding for veterans
If enacted, the bill would provide about $14.48 billion for VA medical care for FY2021, with up to $4 billion available for Veterans Community Care. Funds would be available through September 30, 2023.
Aid for private and territorial schools
If enacted, Governors would get $2.75 billion to help non-public schools most affected by the emergency and $850 million for outlying areas. The money is available through September 30, 2023 and must be allocated to the most-impacted schools and territories.
Bureau of Indian Education funding
If enacted, the Bureau of Indian Education would get $850 million for FY2021 to support Bureau-run programs, Bureau-funded schools, and Tribal colleges. The Director must allocate these funds within 45 days of enactment.
State rules to protect K-12 funding
If enacted, states that get ESSER funds for fiscal years 2022 and 2023 would generally have to maintain K–12 and higher education funding at levels tied to their FY2017–2019 averages. The Secretary may waive the rule in specified cases. The law limits reductions in per-pupil funding for high-need and highest-poverty local education agencies and restricts some LEA staffing cuts.
Airline payroll support extension
If enacted, the bill would provide $15 billion in payroll support for airlines and contractors in FY2021. Eligible carriers would have to meet certification and no‑furlough rules and face limits on dividends, equity purchases, and some executive pay. Funds would be apportioned based on prior payments.
Defense Production Act for medical supplies
If enacted, the bill would provide $10 billion under the Defense Production Act for FY2021 to buy, produce, or distribute COVID‑19 medical supplies, equipment, and manufacturing machinery. Funds would be available through September 30, 2025 and could be used later for other public health needs as directed.
Commerce grants for economic recovery
If enacted, the Commerce Department would get $3 billion for economic adjustment assistance to help states and communities recover from COVID-related economic harm. Funds would remain available through September 30, 2022 and reserve 25% for travel, tourism, and outdoor recreation sectors.
Food supply chain and farm aid
If enacted, the Agriculture Secretary would get $4 billion to buy food for people in need and to make grants and loans to small or midsize food processors, distributors, farmers markets, producers, and related businesses to respond to COVID-19 and strengthen supply-chain resilience. Funds would be available until spent.
New small-business capital and Tribal pool
If enacted, the bill would direct allocation and reallocation rules for State small-business capital funds and set aside $500 million for Tribal governments under the State Small Business Credit Initiative. The Secretary would allocate State amounts within 30 days and Tribal funds within 60 days and may reallocate untransferred amounts under specified timelines.
Payroll tax credits for employers and plans
If enacted, employers could increase paid sick and family leave credits by adding employer payroll taxes attributable to those leave wages for quarters after March 31, 2021. Also, entities that pay COBRA premiums on behalf of assistance-eligible individuals could claim a payroll tax credit for those premiums for quarters starting April 1, 2021, with excess amounts refundable or advanceable under Treasury rules.
Delays excess business loss expiration
If enacted, the bill would postpone the scheduled end of the rule that limits excess business loss deductions for noncorporate taxpayers by one year, moving the expiration from January 1, 2026 to January 1, 2027. That means the loss limit would continue to apply for an extra year.
Tighter tax deduction for top-paid workers
If enacted, the rule that limits how much compensation a company can deduct would expand to cover any employee who is among the five highest paid in a taxable year. The change would apply for tax years beginning after December 31, 2026 and could reduce deductible compensation for affected employers.
Pension funding relief and rule changes
If enacted, the bill would change pension funding rules. For single-employer plans it would allow spreading certain past shortfalls over 15 years instead of 7 and change funding-stabilization percentage ranges with a 5% interest-rate floor. For multiemployer plans it would allow COVID-era loss recognition and alternative assumptions for plans meeting a solvency test as of Feb 29, 2020. Some elections and limits would apply.
100% federal funeral assistance
If enacted, the bill would require FEMA to cover 100% of eligible disaster‑related funeral expenses tied to the March 13, 2020 emergency and superseding declarations. Funds from FEMA's Disaster Relief Fund may be used to carry out this assistance.
CHIP covers COVID vaccines and care
If enacted, the bill would require CHIP to cover COVID-19 vaccines, their administration, tests, and treatments for eligible children and pregnant women during a limited period. It would also ban cost sharing for those items while the rule is in effect.
Higher federal match for Medicaid services
If enacted, the bill would raise Federal Medicaid match rates for several targeted services and providers. Examples: 100% FMAP for qualifying Urban Indian and Native Hawaiian centers for eight fiscal quarters; 85% FMAP for community mobile crisis services for the first 12 state quarters that meet requirements; and a 10-percentage-point FMAP boost ( capped at 95%) for home and community-based services from April 1, 2021 to March 31, 2022. It would also add a 5-percentage‑point boost for qualifying States for eight quarters when they cover a newly described group.
Home visit help for new parents
If enacted, the bill would provide $150 million so groups that do maternal and early childhood home visits can keep staff and services. Funds could pay for virtual or in-person visits, hazard pay, training, technology, diapers, formula, grocery cards, and other emergency supplies. Money would be available through September 30, 2022.
Medicaid mobile crisis and vaccine rules
If enacted, the bill would let States add a five‑year Medicaid option for 24/7 community‑based mobile crisis teams for mental health and substance use crises. It would also require Medicaid to cover COVID‑19 vaccines, administration, tests, and treatments without cost sharing during a specified post‑emergency period. The bill also provides $15 million for State planning grants.
More child care funding for states
If enacted, the bill would provide $3.55 billion each year for child care grants. States would get $3.375 billion, Indian tribes $100 million, and territories $75 million. For some State allotments tied to earlier rules, the State match would be treated as 100% FMAP for amounts made available for fiscal years 2021 and 2022, reducing State matching obligations.
VA claims and appeals funding
If enacted, the bill would give the VA $272 million for FY2021 to support claims and appeals processing. Funds would be available through September 30, 2023 and could help speed decisions for veterans seeking benefits.
Year-long postpartum coverage in CHIP
If enacted, when a State chooses the Medicaid option to extend pregnancy-related coverage to 12 months after birth, the State's CHIP plan or waiver would also have to provide pregnancy and 12-month postpartum coverage to targeted low-income pregnant women and children. This applies to State elections made in a five-year window starting one year after enactment.
Grants for housing counseling and fair housing
If enacted, the Neighborhood Reinvestment Corporation would get $100 million for housing counseling grants (available through September 30, 2025) and HUD would get $20 million for fair housing initiatives (available through September 30, 2023). At least 40% of counseling funds must go to groups serving minority and low-income communities and HUD may use a small share for administration.
USDA rural housing loans and grants
If enacted, USDA would get $39 million for direct housing loans (sections 502 and 504) for FY2021 and $100 million for grants to help residents of certain USDA-financed housing who lost income and are not receiving federal rental assistance. The loan funds remain available until September 30, 2023 and grant funds until September 30, 2022.
Head Start one-time coronavirus grants
If enacted, Head Start agencies would get $1 billion in one-time grants for FY2021 to prevent, prepare for, and respond to coronavirus. After reserving admin costs, funds would be split to agencies based on the number of children they serve. Money is available through September 30, 2022.
Paid leave and COVID rules for federal staff
If enacted, the bill would create Treasury funds to reimburse federal agencies and the VA for paid leave used by covered employees for specified COVID reasons. Paid leave would be available through September 30, 2021, be limited to 600 hours per full-time employee, and be capped at $2,800 per biweekly pay period. The bill also creates a work-related COVID presumption for certain federal workers' compensation claims dated through January 27, 2023.
Railroad unemployment benefit extensions
If enacted, the seven-day waiting period for Railroad Unemployment Insurance would be waived through September 6, 2021, and other trigger dates and durations would be extended or adjusted. The bill appropriates $2,000,000 to cover additional extended benefits related to these changes.
Bigger tax break for dependent care
If enacted, the bill would raise the tax-free exclusion for employer-provided dependent care assistance to $10,500 for taxable year 2021. Employers could adopt a retroactive plan amendment under a safe harbor so employees get the higher exclusion for 2021.
Higher EITC investment-income limit
If enacted, the bill would raise the Earned Income Tax Credit rule that disqualifies people with investment income. The disqualified investment income threshold would increase to $10,000 (with later inflation adjustments). This applies for tax years beginning after Dec 31, 2020.
One-time $1,400 stimulus payments
If enacted, a refundable credit for the first tax year beginning in 2021 would pay $1,400 per eligible individual ($2,800 for joint filers) plus $1,400 per dependent. Nonresident aliens, individuals who are dependents of another taxpayer, and estates or trusts would be ineligible.
Grants for shuttered venues
If enacted, the bill would add $1.25 billion for grants to shuttered venue operators and reserve $500,000 for technical help to apply for awards. Funds would be available until spent.
Subsidy to cut small plant overtime fees
If enacted, USDA would reduce overtime inspection costs for federally inspected small and very small meat, poultry, and egg plants for fiscal years 2021–2030. The bill makes $100 million available to fund this subsidy.
Restaurant grant money tax-free
If enacted, amounts restaurants receive from the SBA under the restaurant revitalization grant program would not be included in gross income. The exclusion would not deny related deductions or reduce tax attributes, and Treasury may issue rules for S corporations and partnerships that received grants.
Commodities for Food for Peace
If enacted, the bill would provide $800 million for FY2021 for the Commodity Credit Corporation to buy and provide commodities under the Food for Peace program. The funds would be available through September 30, 2022 to support U.S. food aid efforts.
EPA grants for environmental justice
If enacted, the bill would give EPA $100 million for FY2021 to address disproportionate environmental and public health harms in minority and low-income communities and to support Clean Air Act activities. The money is split into two $50 million pools and can be used until expended.
Federal pay for COVID vaccine costs
If enacted, the bill would make the federal share 100% for certain COVID-19 vaccine costs and their administration for Medicaid and CHIP during the specified periods. It would also let States adjust CHIP allotments in the fiscal year by projected vaccine spending and reconcile the allotment later to actual spending.
Funding for family violence programs
If enacted, the bill would provide several hundred million dollars in FY2021 to support domestic violence and sexual assault service providers, culturally specific organizations, and rape crisis centers. Some matching and timing rules would be waived, and timely state funds could be spent through fiscal year 2025.
Rural health grants for COVID needs
If enacted, the Agriculture Department would set up a rural health pilot within 150 days and get $500 million for vaccine sites, telehealth, supplies, facility changes, staffing, and similar rural COVID needs. Up to 3% may pay admin and 2% may pay technical help. Funds would be available through September 30, 2023.
Worker protection and unemployment support
If enacted, the bill would give $200 million for worker protection activities at the Labor Department (including at least $100 million for OSHA, $10 million for training grants, and $5 million for enforcement at high-risk workplaces). It would also add $8 million for federal unemployment administration activities to support benefits delivery.
Federal payments to U.S. territories
If enacted, the Treasury would pay U.S. possessions (for example Puerto Rico and American Samoa) amounts tied to expansions of the EITC and Child Tax Credit. For 2021 the EITC base payment is the larger of 2019 cost or $200 million and the bill sets payment rules and education grants for 2021–2025. Payments to mirror-code possessions equal the loss they face from the federal Child Tax Credit extension; non-mirror possessions have distribution conditions.
Shuttered venue grants reduced by PPP
If enacted, the bill would reduce a shuttered venue operator's grant by the total PPP loan amount that operator received on or after December 27, 2020. The reduction applies to the eligible venue operator and begins upon enactment.
New fines for COBRA notice failures
If enacted, the bill would create penalties for failing to give required COBRA premium-assistance notices. Non-fraudulent failures would be $250 per failure. Fraudulent or intentional failures would be fined the greater of $250 or 110% of the premium assistance paid after eligibility ended. A reasonable-cause exception would apply.
Higher PBGC fees for multiemployer plans
If enacted, multiemployer plans would owe a new $52 flat PBGC premium per participant for plan years beginning after December 31, 2030. For plan years after 2031, the per-person amount would rise each year based on the national average wage index versus 2029, and could not fall below the prior year's amount.
Delay pension fixes for multiemployer plans
If enacted, multiemployer plan sponsors could elect to extend funding improvement or rehabilitation periods by five years for plans in endangered or critical status for 2020 or 2021. Sponsors may also elect to keep a plan’s prior status for a designated plan year that began between March 1, 2020 and February 28, 2021, following timing and notice rules. Elections are subject to certification and limited revocation.
COBRA help tax-free but blocks health credit
If enacted, COBRA premium assistance provided to assistance-eligible individuals would not count as taxable income. However, an individual who receives COBRA premium assistance for any month would not be eligible for the Health Coverage Tax Credit for that same month, preventing overlap of the two supports.
Medicare hospital wage index floor
If enacted, the bill would require, starting October 1, 2021, that hospitals in all‑urban States receive at least a minimum area wage index based on an FY2018 methodology. The rule raises Medicare payments for those hospitals and is not applied in a budget‑neutral way.
End of worldwide interest allocation election
If enacted, the bill would remove the ability for taxpayers to elect to allocate interest on a worldwide basis by striking the relevant election in section 864. The repeal applies to taxable years beginning after December 31, 2020, and could change how multinational firms compute taxable income.
Humanitarian aid for DHS encounters
If enacted, the bill would provide $110 million to FEMA for the Emergency Food and Shelter Program to help families and individuals encountered by the Department of Homeland Security. The money would be available until September 30, 2025 to support emergency food and shelter needs.
National service and student outreach funds
If enacted, the bill would give about $852 million to AmeriCorps and related national service programs and $148 million to the National Service Trust for education awards. It would also provide about $91 million for the Department of Education to do outreach to students and borrowers about financial aid, stimulus payments, benefits, and tax help.
Railroad retirement and UI support
If enacted, the Railroad Retirement Board would get about $28 million for FY2021 to support unemployment insurance work, IT, hiring, and oversight. Funds would remain available until spent and supplement existing resources.
Tribal education awards funding
If enacted, the bill would appropriate $190 million for Tribal and Native education recipients in FY2021. The Education Secretary must decide awards within 180 days and allocate specified amounts to Tribal education agencies and other eligible entities.
Extended contractor reimbursement authority
If enacted, the bill would extend an existing CARES Act authority to reimburse federal contractors for certain paid leave and related costs. The prior expiration date of September 30, 2020 would be replaced with September 30, 2021, extending reimbursements through that date.
New $600 reporting rule for platforms
If enacted, third-party payment platforms would not have to report payments for a payee unless the payee's annual third-party transactions exceed $600. The $600 de minimis rule applies to returns for calendar years after December 31, 2021. The bill also clarifies that transactions not for goods or services need not be reported.
Oversight and admin COVID funding
If enacted, the bill would give small appropriations to Inspectors General and for USDA pandemic administration. Agencies would get funds for oversight, audits, and necessary admin work. These dollars support accountability and program operations through FY2022 where specified.
More funding to protect consumers online
If enacted, the Consumer Product Safety Commission would get $50 million to target unsafe COVID-19 products and improve monitoring through 2026. The Federal Trade Commission would get $30.4 million to process complaints, run consumer education, and fund staff to fight scams through 2026. These funds would help spot bad products and scams online and at ports.
National grandfamilies assistance center
If enacted, the bill would give $10 million to HHS to create a National Technical Assistance Center on Grandfamilies and Kinship Families. The center would run through September 30, 2025. It would train providers, share best practices, and help families with emergency planning, focusing on older caregivers and children with disabilities.
Alternative newspaper pension funding
If enacted, the bill would let qualifying "community newspaper" pension plans elect special funding rules. The option would set some segment interest rates at 8% and spread a plan's current shortfall over 30 plan years. The choice reduces near-term employer funding but could shift long-term funding risk for participants.
Medicaid and Medicare payment fixes
If enacted, the bill would make several technical payment and accounting changes. It would require recalculation of some Medicaid DSH allotments after earlier FMAP increases, narrow a Medicaid rebate rule period to drugs dated after Dec 31, 2009 and before Jan 1, 2024, and allow Medicare payment for ground ambulance services when transport did not occur because EMS protocols prevented it during the public health emergency.
Short extension of customs fee authority
If enacted, the bill would move several customs user-fee expiration dates from October 21, 2029 to September 30, 2030. This would keep existing fee authority in force longer but would not set or change actual fee amounts.
Sponsors & CoSponsors
Sponsor
Rep. Yarmuth, John A. [D-KY-3]
KY • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
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