The American Rescue Plan Act of 2021

Nearly a year has passed since COVID-19 entered the United States and our neighborhoods, changing our way of life for the foreseeable future. And, whether you refer to it as the COVID-19 relief bill, or the bill’s adopted name of American Rescue Plan Act of 2021, the more than $1.9 trillion piece of legislation has many citizens asking, “so, what’s in the bill?”

Below, we have created a bullet point list, broken down by category, of every dollar that is in the American Rescue Plan Act of 2021.

Committee on Agriculture

Agriculture

  • $3,600,000,000
    • PURPOSE: to support the food chain supply.
    • $300,000,000
      • PURPOSE: to study the effect of COVID-19 on animals.
    • $100,000,000
      • PURPOSE: to reduce overtime inspection costs from federal inspection of small meat, poultry, and egg processors.
  • $500,000,000
    • PURPOSE: for emergency grants for rural health care costs related to COVID-19. For example, permanent structures to provide vaccine administration or testing.
  • $47,500,000
    • PURPOSE: for administrative expenses associated with carrying out the pandemic program.
  • $2,500,000
    • PURPOSE: funds for the USDA Office of the Inspector General to audit, investigate, and conduct oversight of projects and activities carried out with the funds made available to the Department of Agriculture related to the COVID-19 pandemic.
  • $1,010,000,000
    • PURPOSE: provide assistance and support for disadvantaged farmers, ranchers, and forest land owners and operators.
  • $800,000,000
    • PURPOSE: to fund Food for Peace Title II grants.

Nutrition

  • $1,150,000,000
    • $1,135,000,000
      • PURPOSE: make grants, from 2021 through 2023, for each state agency for costs associated with the Supplemental Nutrition Assistance Program.
    • $15,000,000
      • PURPOSE: expenses for management and oversight of the Supplemental Nutrition Assistance Program.
  • $25,000,000
    • PURPOSE: make and support technological improvements to online purchasing in the Supplemental Nutrition Assistance Program.
  • $1,000,000,000
    • PURPOSE: nutrition assistance to Puerto Rico, American Samoa, and the Commonwealth of Northern Mariana Islands.
  • $37,000,000
    • PURPOSE: for the Commodity Supplemental Food Program.

Committee on Education and Labor

Education

  • $122,774,800,000
    • PURPOSE: for grants to state educational agencies (SEAs), 90 percent of which is allocated to local educational agencies (LEAs) for the Elementary and Secondary School Emergency Relief Fund.
  • $39,584,570,000
    • PURPOSE: for grants to institutions of higher education for the Higher Education Emergency Relief Fund.
  • $850,000,000
    • PURPOSE: for grants to outlying areas.
  • $850,000,000
    • PURPOSE: for grants to the Bureau of Indian Education-operated and funded elementary and secondary schools, and Tribal Colleges and Universities.
  • $190,000,000
    • PURPOSE: provide funding for grants to Tribal education agencies, Native Hawaiian education organizations, and Alaska Native education organizations.
  • $19,250,000
    • PURPOSE: for Kendall Demonstration Elementary School, Model Secondary School for the Deaf, and Gallaudet University.
  • $91,130,000
    • PURPOSE: for Student Aid Administration within the Department of Education.
  • $35,000,000
    • PURPOSE: for Howard University.
  • $19,250,000
    • PURPOSE: for the National Technical Institute for the Deaf.
  • $100,000,000
    • PURPOSE: for the Institute of Education Sciences to study learning loss from the pandemic and give findings to SEAs and LEAs.
  • $15,000,000
    • PURPOSE: for Program Administration within the Department of Education.
  • $5,000,000
    • PURPOSE: for the Office of the Inspector General of the Department of Education.
  • $135,000,000
    • PURPOSE: National Endowment for the Humanities, with 40% of funds reserved for grants to state humanities councils, and 60% of funds reserved for grants humanities organizations’ programming and operating expenses.
  • $3,030,000,000
    • PURPOSE: provide funding for programs authorized under the Individuals with Disabilities Education Act (IDEA).
  • $200,000,000
    • PURPOSE: to carry out the Library Service and Technology Act, which requires a minimum of $2,000,000 for each state.
  • $20,000,000
    • PURPOSE: for emergency grants to support Native American language preservation and maintenance.

Labor

  • $200,000,000
    • PURPOSE: for the Secretary of Labor to implement worker protection activities, with at least 50% of the funds going to the Occupational Safety and Health Administration (OSHA) for enforcement in high risk sectors, like meat processing, corrections, and health care.
  • Worker’s Compensation Benefits for Federal Employees Diagnosed with COVID-19
    • PLAN: for federal and postal employees who both came into contact with patients, or the general public and were diagnosed with COVID-19 between January 27, 2020 and January 30, 2023, will presume that COVID-19 is a work-related illness for purposes of eligibility under the Federal Employees’ Compensation Act (FECA). FECA provides compensation for disability, medical costs, and death benefits to survivors.

Human Services and Community Supports

  • $276,000,000
  • $1,434,000,000
    • $740,000,000
      • PURPOSE: support nutrition programs for older Americans.
    • $25,000,000
      • PURPOSE: for services, including nutrition, for Native Americans.
    • $470,000,000
      • PURPOSE: support for Covid-19 vaccination outreach and coordination and addressing social isolation.
    • $44,000,000
      • PURPOSE: for evidence-based health promotion and disease prevention.
    • $145,000,000
      • PURPOSE: for the National Family Caregiver Support Program.
    • $10,000,000
      • PURPOSE: for the long-term care ombudsman program.
  • $14,990,000,000
    • PURPOSE: for the Child Care and Development Block Grant (CCDBG) program.
  • $23,975,000,000
    • PURPOSE: for child care stabilization.
  • $35,000,000
    • PURPOSE: federal administrative costs to carry out child care stabilization and implement the additional funding for CCDBG.
  • $1,000,000,000
    • PURPOSE: provide funding for Head Start programs.
  • $450,000,000
    • $180,000,000
      • PURPOSE: to support Family Violence Prevention and Services Act (FVPSA) formula grants.
    • $18,000,000
      • PURPOSE: grants for Indian Tribes.
    • $2,000,000
      • PURPOSE: for the national domestic violence hotline, of which $1,000,000 is directed to support Tribal communities.
    • $49,500,000
      • PURPOSE: for grants to support culturally-specific populations.
    • $198,000,000
      • PURPOSE: for grants to support survivors of sexual assault.
    • $2,500,000
      • PURPOSE: for the federal administrative costs of implementing grants to support culturally-specific populations and grants to support survivors of sexual assault.
  • $250,000,000
    • PURPOSE: for child abuse and neglect prevention programs as authorized under Title II of the Child Abuse Prevention and Treatment Act (CAPTA).
  • $100,000,000
    • PURPOSE: for child abuse and neglect treatment and response state grant program authorized under CAPTA.
  • $4,500,000,000
    • PURPOSE: for the Low Income Home Energy Assistance Program (LIHEAP) to help families afford home heating and cooling costs.
  • $425,000,000
    • PURPOSE: provide funding to the Secretary of Health and Human Services for increased costs associated with the COVID-19 pandemic.
  • $1,000,000,000
    • PURPOSE: to the Corporation for National and Community Service and the National Service Trust to support an increase in AmeriCorps volunteers to respond to communities impacted by COVID-19 such as helping schools reopen.
  • $10,000,000
    • PURPOSE: provide funding to establish a National Technical Assistance Center for programs that serve grandfamilies and kinship families.

Child Nutrition & Related Programs

  • Improve WIC Benefits
    • PLAN: boost the value of the Cash Value Voucher (CVV) in the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) up to $35 per month for a four-month period during the COVID-19 pandemic.
  • $390,000,000
    • PURPOSE: for outreach, innovation, and program modernization to improve the WIC program.
  • Expansion of Meal and Supplement Reimbursements
    • PLAN: temporarily expand the age of eligibility for the Child and Adult Care Food Program (CACFP) at emergency homeless shelters from 18 to 25 for the duration of the COVID-19 pandemic.
  • Pandemic EBT Program
    • PLAN: Pandemic Electronic Benefit Transfer (P-EBT) implemented for any school year in which the COVID-19 public health emergency designation is in effect.

COBRA Continuation Coverage

  • Expanded Benefits to Workers
    • PLAN: provide subsidies to workers who are eligible for coverage under the Consolidated Omnibus Reconciliation Act of 1985 (COBRA) due to involuntary termination or reduction in hours. 100 percent premium assistance available through September 30, 2021. Provides an extended election period to allow individuals who experienced a qualifying event in the past to enroll in subsidized coverage. Provides a refundable payroll tax credit to employers and health plans to be reimbursed for the full amount of COBRA premiums.

Committee on Energy and Commerce

Public Health

  • $7,500,000,000
    • PURPOSE: provide funding for CDC to support vaccine related activities to prepare, promote, distribute, administer, monitor, and track COVID-19 vaccines.
  • $175,000,000
    • PURPOSE: provide funding to the Corporation for Public Broadcasting for support related to COVID to continue programming.
  • $1,000,000,000
    • PURPOSE: provide funding for CDC to strengthen vaccine confidence in the United States and improve vaccination rates.
  • $5,200,000,000
    • PURPOSE: provide funding to the Secretary of Health and Human Services (HHS) to fund the supply chain for COVID-19 vaccines, therapeutics, and medical supplies.
  • $500,000,000
    • PURPOSE: provide funding to the Food and Drug Administration (FDA) to evaluate the performance and safety of COVID-19 vaccines and therapeutics.
  • $46,000,000,000
    • PURPOSE: provide funding to the Secretary of HHS to detect, diagnose, trace monitor, and mitigate COVID-19 infections.
  • $1,750,000,000
    • PURPOSE: provide funding to the Director of CDC to be used for activities and workforce related to genomic sequencing and analytics, and disease surveillance.
  • $750,000,000
    • PURPOSE: provide funding to CDC to combat COVID-19, and other diseases, globally.
  • $500,000,000
    • PURPOSE: provide funding to CDC to maintain and expand efforts to modernize the United States’ disease warning system to predict and track hotspots for COVID-19.
  • $7,660,000,000
    • PURPOSE: provide funding to the Secretary of HHS to establish and expand a public health workforce.
  • $100,000,000
    • PURPOSE: provide funding to the Medical Reserve Corps.
  • $7,600,000,000
    • PURPOSE: provide funding to the Secretary of HHS to support COVID-19 response at community health centers.
  • $800,000,000
    • PURPOSE: provide funding for the National Health Service Corps.
  • $200,000,000
    • PURPOSE: provide funding to support the Nurse Corps Loan Repayment Program.
  • $330,000,000
    • PURPOSE: provide funding for Teaching Health Centers and Graduate Medical Education sites nationwide.
  • $1,800,000,000
    • PURPOSE: provide funding for COVID-19 testing, contact testing, and mitigation in congregate settings.
  • $50,000,000
    • PURPOSE: provide funding for FY 2021 to the Secretary of HHS for the Title X Family Planning Program.
  • $425,000,000
    • PURPOSE: provide funding to the Secretary of HHS for expenses related to the care of children under the care of HHS.
  • $5,000,000
    • PURPOSE: provide funding to the Inspector General of HHS for oversight of activities related to COVID-19.
  • $6,940,000,000
    • PURPOSE: provide funding to the Secretary of HHS to carry out the activities of the Indian Health Service (IHS).
  • $1,500,000,000
    • PURPOSE: provide funds to the Secretary of HHS to carry out the Community Mental Health Services Block Grant program.
  • $1,500,000,000
    • PURPOSE: provide funds to the Secretary of HHS to carry out the Substance Abuse Prevention Treatment Block Grant program.
  • $80,000,000
    • PURPOSE: provide funding, through the Secretary of HHS and the Administrator of HRSA, for mental and behavioral health training for health care professionals, paraprofessionals, and public safety officers.
  • $20,000,000
    • PURPOSE: provide funding to the Secretary of HHS, through the Director of CDC, for an education and awareness campaign encouraging healthy work conditions.
  • $40,000,000
    • PURPOSE: provide funding to the Secretary of HHS, through the Administrator of HRSA, for grants to entities providing health care to promote mental and behavioral health among their workforce.
  • $30,000,000
    • PURPOSE: provide grant funding to support community-based overdose prevention programs, syringe service programs, and other harm reduction services.
  • $50,000,000
    • PURPOSE: provide grant funding to support community-based organizations that address behavioral health needs.
  • $10,000,000
    • PURPOSE: provide funding to the National Childhood Traumatic Stress Network.
  • $30,000,000
  • $20,000,000
    • PURPOSE: provide funding to the Substance Abuse and Mental Health Services Administration (SAMHSA) for youth suicide prevention and intervention.
  • $100,000,000
    • PURPOSE: provide funding to HRSA’s Behavioral Health Workforce Education and Training Program.
  • $20,000,000
    • PURPOSE: provide grant funding to the Secretary of HHS to modernize or update any system, program, or technology utilized by State-Based Marketplaces (SBMs).
  • $7,172,000,000
    • PURPOSE: provide funding for E-rate/remote learning.
  • $80,000,000
    • PURPOSE: provide funding for the Pediatric Mental Health Care Access program.
  • $420,000,000
    • PURPOSE: provide funding for Certified Community Behavioral Health Clinics.
  • $400,000,000
    • PURPOSE: provide funding to support homeless service providers.
  • $110,000,000
    • PURPOSE: provide funding to assist with humane, safe, and orderly reception of migrant families and individuals.
  • $650,000,000
    • PURPOSE: provide funding to the DHS Cybersecurity and Infrastructure Security Agency (CISA) to mitigate cybersecurity risks.
  • $200,000,000
    • PURPOSE: provide funding for the United States Digital Service.
  • $1,000,000,000
    • PURPOSE: provide funding to General Services Administration for its process to help agencies accelerate modernization of outdated systems.
  • $150,000,000
    • PURPOSE: provide funding for shared services that agencies across government can leverage to better inform the American public about the fight against COVID-19.
  • $300,000,000
    • PURPOSE: provide funding for firefighters across two FEMA grant programs.
  • $100,000,000
    • PURPOSE: provide funding for state and local emergency management agencies.

Medicaid

Children’s Health Insurance Program (CHIP)

  • COVID-19 Vaccine Coverage under CHIP
    • PLAN: the provision requires CHIP coverage of COVID-19 vaccines and treatment without beneficiary cost sharing with coverage and administration of vaccines matched at 100 percent.
  • Coverage for Pregnant and Postpartum Women
    • PLAN: the provision allows states, for five years, to extend CHIP eligibility to women for 12 months postpartum.

Other Provisions

  • $100,000,000
    • PURPOSE: provide funding to the Environmental Protection Agency (EPA) for environmental justice grants and air quality monitoring grants.
  • $4,500,000,000
    • PURPOSE: provide funding to HHS for home energy assistance.
  • $500,000,000
    • PURPOSE: provide funding to HHS to provide assistance to low income consumers to assist with payments for drinking water and wastewater expenses.
  • $50,000,000
    • PURPOSE: provide funding to the Consumer Product Safety Commission (CPSC) for FY 2021 to remain available until September 30, 2026.
  • $30,400,000
    • PURPOSE: provide funding to the Federal Trade Commission for consumer protection work related to COVID-19.
  • $7,590,000,000
    • PURPOSE: provide funding for emergency educational connections and devices through the Emergency Connectivity Fund.
  • $1,000,000
    • PURPOSE: provide funding to the FCC’s Inspector General to help oversee the Emergency Connectivity Fund.
  • $3,000,000
    • PURPOSE: provide funding to the Office of the Inspector General of Department of Commerce for oversight of all activities related to the response to COVID-19, domestically or internationally.

Committee on Financial Services

Defense Production Act of 1950

  • $10,000,000,000
    • PURPOSE: provide funding to carry out titles I, III, and VII of the Defense Production Act of 1950.

Housing Provisions

  • $19,050,000,000
    • PURPOSE: provide funding to the Secretary of Department of Treasury for FY 2021 to remain available until September 30, 2027 to make emergency rental assistance payments to eligible grantees.
  • $5,000,000,000
    • PURPOSE: provide funding to the Secretary of the Department of Housing and Urban Development (HUD) for FY 2021 to remain available until September 30, 2030 for incremental emergency vouchers, renewals of emergency vouchers, and the costs for administering vouchers.
  • $100,000,000
    • PURPOSE: provide funding for FY 2021 to remain available until September 30, 2022 to provide rental assistance.
  • $750,000,000
    • $450,000,000
      • PURPOSE: provide funding for the Native American Housing Block Grant program.
    • $5,000,000
      • PURPOSE: provide funding for the Native Hawaiian Block Grant program.
    • $280,000,000
      • PURPOSE: provide funding for the Indian Community Development Block Grant program.
    • $10,000,000
      • PURPOSE: provide funding to give technical assistance for Indian Tribes, Indian housing authorities, and tribally designated housing entities.
    • $5,000,000
      • PURPOSE: provide funding to oversee and administer the implementation of the block grant programs above.
  • $100,000,000
    • PURPOSE: provide funding for the Neighborhood Reinvestment Coalition (NeighborWorks) to make grants to housing counseling intermediaries approved by HUD, State housing finance agencies, and NeighborWorks organizations.
  • $5,000,000,000
    • PURPOSE: provide funding to assist those (individuals or households that either are homeless or at risk of homelessness) in need of rental assistance, affordable housing, etc. through the Cranston-Gonzalez National Affordable Housing Act.
  • $9,961,000,000
    • PURPOSE: provide funding to establish a Homeowner Assistance Fund within the Department of the Treasury.
  • $39,000,000
    • PURPOSE: provide funds to be made available for direct loans made under the Housing Act of 1949.

Small Business

  • $10,000,000,000
    • PURPOSE: provide funding to the Department of Treasury for FY 2021 and to remain available until expended to support small business financing through state, territorial, and tribal government programs.

Airlines

  • $15,000,000,000
    • $14,000,000,000
      • PURPOSE: provide funding to eligible air carriers to be used exclusively for the continuation of payment of employee wages, salaries, and benefits.
    • $1,000,000,000
      • PURPOSE: provide funding to eligible contractors to be used exclusively for the continuation of payment of employee wages, salaries, and benefits.

Committee on Oversight and Reform

Coronavirus State and Local Fiscal Recovery Funds

  • $231,800,000,000
    • PURPOSE: Amend title VI of the Social Security Act to create Coronavirus State Fiscal Recovery Funds
      • $4,500,000,000
        • PURPOSE: provide funding to the U.S. Territories of the Commonwealth of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa.
      • $20,000,000,000
        • PURPOSE: provide funding to Tribal governments.
      • $195,300,000,000
        • PURPOSE: provide funding to the 50 states and D.C.
      • $2,000,000,000
        • PURPOSE: provide funding for a County and Tribal assistance fund to make payments to eligible revenue-sharing counties and tribes.
      • $10,000,000,000
        • PURPOSE: provide funding for a Critical Infrastructure Projects program to help States, territories, and Tribal governments carry out critical capital projects directly enabling work, education, and health monitoring, including remote options, in response to COVID-19.
  • $130,200,000,000
    • PURPOSE: Amend title VI of the Social Security Act to create Coronavirus Local Fiscal Recovery Funds
      • $45,570,000,000
        • PURPOSE: provide funding for metropolitan cities.
      • $19,530,000,000
        • PURPOSE: provide funding for nonentitlement units of local government, generally defined as those with fewer than 50,000 inhabitants.
      • $65,100,000,000
        • PURPOSE: provide funding for counties of the 50 states, D.C., and the territories, distributed proportionate to population.
  • $8,500,000,000
    • PURPOSE: provide funding to establish a provider relief fund for rural providers.

Other Matters

  • $570,000,000
    • PURPOSE: provide funding to establish the Emergency Federal Employee Leave Fund to provide paid leave to any employee of the agency who is unable to work due to certain reasons related to COVID-19.
  • $77,000,000
    • PURPOSE: provide funding to the Government Accountability Office to support oversight of federal coronavirus response efforts.
  • $40,000,000
    • PURPOSE: provide funding to the Pandemic Response Accountability Committee to promote transparency.

Committee on Small Business

  • $7,250,000,000
    • PURPOSE: provide additional funding for the Paycheck Protection Program, increasing the program from $806.4 billion to $813.7 billion.
  • $15,000,000,000
    • PURPOSE: provide funding for the Targeted Economic Injury Disaster Loan Advance program.
  • $25,000,000,000
    • PURPOSE: provide funding for a new program at the Small Business Administration (SBA) offering assistance to restaurants and other food and drinking establishments.
  • $175,000,000
    • PURPOSE: provide funding to establish the Community Navigator pilot program, which aims to more equitable the awareness and participation of COVID-19 relief programs.
  • $1,250,000,000
    • PURPOSE: provide funding for the SBA Shuttered Venue Operators Grant Program.
  • $1,325,000,000
    • $840,000,000
      • PURPOSE: provide funding for administrative costs to prevent and respond to the COVID-19 pandemic, including aid to venues, grants to restaurants, etc.
    • $460,000,000
      • PURPOSE: provide funding for the disaster loan program.
    • $25,000,000
      • PURPOSE: provide funding for the SBA’s Office of Inspector General for oversight.

Committee on Transportation and Infrastructure

Transportation and Infrastructure

  • $50,000,000,000
    • PURPOSE: provide funding to the Federal Emergency Management Agency’s (FEMA) Disaster Relief Fund to reimburse state, local, tribal, and territorial governments.
  • Funeral Assistance
    • PLAN: direct FEMA to provide funeral assistance for COVID-19-related deaths at 100 percent federal cost share.
  • $3,000,000,000
    • PURPOSE: provide funding to the Economic Development Administration to provide economic adjustment assistance.
  • $1,500,000
    • PURPOSE: provide funding from the Harbor Maintenance Trust Fund for the Seaway International Bridge for operations, maintenance, and capital infrastructure activities.
  • $1,700,000,000
    • PURPOSE: provide funding to keep Amtrak fully operational through FY 2021.
  • $117,000,000
    • PURPOSE: provide funding to cover lost revenue in state-supported routes and avoid large increases in state payments to Amtrak.
  • $30,005,900,000
    • PURPOSE: provide funds for transit administration grants.
      • $26,100,000,000
        • PURPOSE: provide funding for operating assistance formula grants for transit service in urbanized areas.
      • $50,000,000
        • PURPOSE: provide funding in formula grants for the provision of transportation for seniors and persons with disabilities.
      • $280,900,000
        • PURPOSE: provide funding for formula grants for states to support rural transit agencies in areas of fewer than 50,000 people.
      • $1,000,000,000
        • PURPOSE: provide funding to ensure the solvency of ongoing New Start, Core Capacity, and Expedited Project Delivery projects under the Capital Investment Grants program (CIG).
      • $250,000,000
        • PURPOSE: provide funds to ensure the solvency of ongoing Small Start CIG projects.
      • $100,000,000
        • PURPOSE: provide funding for intercity bus service to support service that provides essential connections to rural areas.
      • $25,000,000
        • PURPOSE: provide funding for route planning grants to help agencies improve service throughout and following the COVID-19 pandemic.
      • $2,200,000,000
        • PURPOSE: provide funding allocated to recipients with the greatest operating assistance needs that remain unmet after relief provided by the formula.
  • $8,000,000,000
    • PURPOSE: provide funding for emergency aid for primary airport, non-primary airports, and airport concessions.

Aviation Manufacturing Jobs Protection

  • $3,000,000,000
    • PURPOSE: provide funding for a temporary payroll support program to provide a 50 percent federal share to eligible U.S. aerospace manufacturing companies.

Continued Assistance to Rail Workers

  • Expansion of Benefits to Railroad Workers
    • PLAN: (1) provide an additional $400 per week to unemployed railroad workers on top of their standard benefit, (2) provide up to 24 additional weeks of unemployment benefits, and (3) waives the one-week delay for railroad unemployment and sickness benefits through August 29, 2021.
  • $28,475,000
    • $6,800,000
      • PURPOSE: provide funding for additional hiring and overtime bonuses to sustain unemployment and sickness benefits.
    • $21,175,000
      • PURPOSE: provide funding for improvements to the Information Technology Investment Initiatives.
    • $500,000
      • PURPOSE: provide funding to the Railroad Retirement Board Office of the Inspector General for oversight.

Committee on Veterans Affairs

  • $272,000,000
    • PURPOSE: provide funding to the Department of Veterans Affairs (VA) to mitigate the impacts of the pandemic on the benefits claims and appeals backlog.
  • $14,500,000,000
    • PURPOSE: provide funding to the Veterans Health Administration (VHA) to provide healthcare services and related support to eligible veterans.
  • $100,000,000
    • PURPOSE: provide funding for information technology to support the acceleration of VA’s supply chain modernization efforts.
  • $750,000,000
    • PURPOSE: provide funding for State Veterans Homes (VFH).
  • $10,000,000
    • PURPOSE: provide funding for the VA Office of Inspector General to provide oversight.
  • $400,000,000
    • PURPOSE: provide funding for up to 12 months of retraining assistance for veterans who are unemployed due to COVID-19.
  • $2,000,000,000
    • PURPOSE: provide funding to waive copays that otherwise would be charged to veterans for VA healthcare services, from April 6, 2020 to September 30, 2021.
  • $1,000,000,000
    • PURPOSE: provide funding for VA to make itself whole after waiving copayments and to reimburse veterans who have paid copayments during the pandemic.

Committee on Ways and Means

Crisis Support for Unemployed Workers

  • Extension of Unemployment Assistance
    • PLAN: extend the Pandemic Unemployment Assistance program through August 29, 2021. This also increases the total number of weeks of benefits available to individuals from 50 to 74 weeks.
  • Expansion of the CARES Act
    • PLAN: a change to a CARES provision that provides a 50 percent subsidy for costs incurred by employers who provide unemployment benefits on a reimbursable bases to be carried through August 29, 2021 at a 75 percent rate.
  • Federal Pandemic Unemployment Compensation
    • PLAN: the Federal Supplemental Unemployment Benefit maintains the amount of $300 between March 14, 2021 and September 6, 2021.
  • Extension of Full Federal Funding for States with No Waiting Week
    • PLAN: this section restores full reimbursement for state costs related to waiving the waiting week beginning December 31, 2020 and continues through August 29, 2021.
  • Extension of Emergency State Staffing
    • PLAN: extends temporary exceptions to state unemployment insurance staffing restrictions from the CARES Act through August 29, 2021.
  • Extension of Pandemic Emergency Unemployment Compensation (PEUC)
    • PLAN: this section increases the number of weeks of benefits an individual worker may receive in the PEUC program from 24 to 48 weeks.
  • Extension of Temporary Financing (states with programs in law)
    • PLAN: this section extends full federal financing of benefits provided in Short-Time Compensation programs for states which have laws establishing such programs.
  • Extension of Temporary Financing (states without programs in law)
    • PLAN: this section provides a 50 percent subsidy for temporary Short-Time Compensation programs in states that have not amended state law to permit access in the future.
  • Extension of Temporary Assistance (for states with advances)
    • PLAN: this section ensures that the earliest date on which states would begin accumulating interest on federal loans they have taken out to pay state unemployment benefits would be August 29, 2021.
  • Extension of Extended Benefits (EB) Compensation
    • PLAN: this provision provides full federal financing of EB for high-unemployment states through the Families First Coronavirus Response Act. States are normally required to pay 50 percent of the EB cost.
  • Tax Suspension on Unemployment Compensation
    • PLAN: this provision excludes $10,200 of unemployment compensation from income for tax year 2020 for households with incomes under $150,000.
  • $8,000,000
    • PURPOSE: provide funding to the Department of Labor’s Employment and Training Administration for day-to-day administration of unemployment insurance.
  • $2,000,000,000
    • PURPOSE: provide funds to the Department of Labor to support program integrity and timely access to benefits.

Emergency Assistance to Families through Home Visiting Programs

  • $150,000,000
    • PURPOSE: provide funding to home visiting programs, to remain available until the end of FY 2022

Emergency Assistance to Children and Families

  • $1,000,000,000
    • PURPOSE: provide funding to establish a Pandemic Emergency Assistance Fund within the Social Security Act, beginning April 1, 2021 and ends September 30, 2022.

Elder Justice and Support Guarantee

  • $276,000,000
    • PURPOSE: provide funding to programs comprised within the Elder Justice Act.

Support to Skilled Nursing Facilities in Response to COVID-19

  • $200,000,000
    • PURPOSE: provide funding to the Secretary of Health and Human Services to support infection control in skilled nursing facilities.
  • $250,000,000
    • PURPOSE: provide funding to the Secretary of HHS to allocate money to states, D.C., and U.S. territories to establish strike teams to respond to COVID-19 outbreaks in skilled nursing facilities.

Preserving Health Benefits for Workers

  • $10,000,000
    • PURPOSE: provide funding to provide for premium assistance of 100 percent for COBRA continuation coverage for eligible individuals and families.

Promoting Economic Security

  • Recovery Rebates
    • PLAN: this provision provides $1,400 refundable tax credit for each family member that shall be paid out in advance payments, like the Economic Impact Payments in the CARES Act. This credit phases out between $75,000 and $80,000 for individuals, $112,500-$120,000 for head of household, and $150,000-$160,000 for joint filers.
  • Child Tax Credit
    • PLAN: this provision makes the Child Tac Credit (CTC) fully refundable for 2021 and increases the amount to $3,000 per child ($3,600 for a child under age 6). The provision also increases the age of qualifying children by one year for 2021, so that 17-year-olds qualify for the CTC. Additionally, the Secretary of the Treasury is to issue advance payments of the child tax credit, based on 2019 or 2020 tax return information.
  • Earned Income Tax Credit
    • PLAN: this provision expands the eligibility and the amount of the earned income tax credit for taxpayers with no qualifying children for 2021.
  • Childless Earned Income Tax Credit
    • PLAN: this provision repeals a previous provision, which prohibited an otherwise EITC-eligible taxpayer with qualifying children from claiming the childless EITC if they cannot claim the EITC with respect to qualifying children due to failure to meet child identification requirements.
  • EITC Allowed for Certain Separated Spouses
    • PLAN: this provision allows a married but separated individual to be treated as not married for the purposes of the EITC if a joint return is not filed.
  • Disqualified Investment Income
    • PLAN: this provision increases the limitation of disqualified investment income from $3,650 to $10,000.
  • EITC for U.S. Territories
    • PLAN: this provision instructs the Treasury to make payments to the territories that relate to the cost of each territory’s EITC.
  • Special Rule to Determine Earned Income
    • PLAN: this provision allows for taxpayers in 2021, for EITC, to substitute their 2019 earned income for their 2021 earned income if 2021 earned income was less than 2019 earned income.
  • Payroll Credits for Paid Sick and Family Leave
    • PLAN: reimbursement of pension plan contributions made by employers under collective bargaining agreements that are allocable to employee paid sick and family leave.
  • Student Loan Relief Tax Exclusion
    • PLAN: this provision forgives income taxes on forgiven student loan debt, for loans discharged between December 31, 2020 and January 1, 2026.

Dependent Care Assistance

  • Enhancement of Child and Dependent Care Tax Credit
    • PLAN: this provision makes the credit fully refundable and increases the maximum credit rate to 50 percent. Amends the phaseout threshold to begin at $125,000 instead of $15,000.
  • Employer-provided Dependent Care Assistance
    • PLAN: this provision increases the exclusion for employer-provided dependent care assistance from $5,000 to $10,000 for 2021.
  • Extension of Credits
    • PLAN: this provision extends the Families First Coronavirus Response Act paid sick time and paid family leave credits through September 30, 2021.
  • Credits for Family Leave
    • PLAN: this provision increases the amount of wages for which an employer may claim the paid family credit in a year from $10,000 to $12,000 per employee.
  • Expansion of Leave for Paid Family Leave Credit
    • PLAN: this provision expands the paid family leave credit to allow employers to claim the credit for leave.
  • Paid Leave for COVID Vaccine
    • PLAN: this provision expands the paid sick time and paid family leave credits to include leave taken to obtain a COVID-19 vaccine.
  • Application of Non-discrimination Rules
    • PLAN: this provision prevents employers from claiming the credit if they make leave available in a way that discriminates in favor of highly compensated employees, full time employees, or based on employment tenure with the employer.
  • Limitation on Paid Sick Leave
    • PLAN: this provision resets the ten-day limitation on the maximum number of days for which an employer can claim the paid sick leave credit with respect to wages paid to an employee.
  • Credits Allowed Against Employer Hospital Insurance Tax
    • PLAN: this provision says the credits for paid family and medical leave will be structured as a refundable payroll tax credit against the hospital insurance tax.
  • Application of Credits to Certain Governmental Employers
    • PLAN: this provision allows state and local governments that are tax-exempt 501(c)(1) organizations to access the paid sick time and paid family leave credits.
  • Gross Up of Credit in Lieu of Exclusion from Tax
    • PLAN: this provision increases the value of the credits by the amount equal to the Old-Age, Survivors, and Disability Insurance (OASDI) and Health Insurance (HI) employer-share tax.
  • Effective Date:
    • PLAN: this provision states the payroll tax credits included in this title become effective for amounts paid with respect to leave taken after March 31, 2021.
  • Employee Retention Credit
    • PLAN: this provision extends the employee retention tax credit through December 31, 2021. Beginning June 30, 2021, the credit will be structured as a refundable payroll tax credit against the hospital insurance tax.
  • Expanding Premium Assistance for Consumers
    • PLAN: this provision modifies the affordability percentages used for 36 (B) premium tax credits for 2021 and 2022 to increase credits for individuals eligible for assistance under current law.
  • Modification of Premium Tax Credits
    • PLAN: this provision modifies the repayment obligations for taxpayers receiving excess premium tax credits under Section 36 (B) so such payments are no subject to recapture.
  • Premium Tax Credit and Unemployment Compensation
    • PLAN: this provision provides advanced premium tax credits as if the taxpayer’s income was no higher than 133 percent of the Federal Poverty Line (FPL) for individuals receiving unemployment compensation.
  • Repeal of Election to Allocate Interest on a Worldwide Basis
    • PLAN: this provision repeals the election for U.S. affiliated groups to allocate interest expense on a worldwide basis.
  • Tax Treatment of Economic Injury Disaster Loan (EIDL) Advances
    • PLAN: this provision exempts EIDL grants from tax and provides that such exclusion shall not result in a denial of deduction, reduction of tax attributes, or denial of increase in basis by reason of this exclusion from income.
  • Tax Treatment of Restaurant Revitalization Grants
    • PLAN: this provision exempts Restaurant Revitalization Grants from tax and provides that such exclusion shall not result in a denial of deduction, reduction of tax attributes, or denial of increase in basis by reason of this exclusion from income.

Pensions

  • Delay of Designation of Multiemployer Plans as in Endangered, Critical, or Critical and Declining Status
    • PLAN: this provision provides a plan to retain its funding zone status as of a plan year beginning in 2019 for plan years that begin in 2020 or 2021. A plan in endangered or critical status would not have to update its plan or schedules until the plan year beginning March 1, 2021.
  • Temporary Extension of the Funding Improvement and Rehabilitation Periods for Multiemployer Plan in Critical and Endangered Status
    • PLAN: this provision says a plan in endangered or critical status for a plan year beginning in 2020 or 2021 could extend its rehabilitation period by five years.
  • Adjustments to Funding Standard Account Rules
    • PLAN: this provision allows for investment losses or reductions in regularly scheduled employer contributions, a plan could use a 30-year amortization base to spread out losses over time.
  • Assistance for Financially Troubled Multiemployer Plans
    • PLAN: this provision says cash payments would be made by the Pension Benefit Guaranty Corporation (PBGC) to financially troubled multiemployer pension plans to ensure that such plans can continue paying retirees’ benefits.
  • Extended Amortization for Single Employer Plans
    • PLAN: this provision says all shortfall amortization bases for plan year 2019 or 2020 and all shortfall amortization installments determined with respect to such bases would be reduced to zero. For all plan years beginning after December 31, 2019, all shortfalls would be amortized over 15 years.
  • Extension of Pension Funding Stabilization Percentages for Single Employer Plans
    • PLAN: this provision states that the 10% interest rate corridor would be reduced to 5%, effective in 2020.
  • Modification of Rules for Minimum Funding Standards for Community Newspaper Plans
    • PLAN: this provision increases the interest rate to calculate those funding obligations to 8 percent. And, provides for a longer amortization period of 30 years from 7 years.
  • Cost of Living Adjustment Freeze
    • PLAN: this provision would freeze the annual contribution limit for defined contribution plans as well as the annual defined benefit limit.

Childcare for Workers

  • Childcare Assistance
    • PLAN: this provision increases annual funding for the Child Care Entitlement to States to $3,550,000,000. The plan also waives the required state match on funding above $2,917,000,000 for FY 2021 and 2022.

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