H:\XML\FY21\SUPP\COVID\SUPP_SEP_01_EAHRCP.XMLXXXXXXXXXXXXXXXXXXXXXX9/29/2020 22:09XXXXXXXXXXXXXX09/21/2020 10:47XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX [Discussion Draft] September 29, 2020 116th CONGRESS 2d Session Rules Committee Print 116–66 Text of the House Amendment to the Senate Amendment to H.R. 925 Offered by M_. ______ [Showing the text of H.R. 8406, as introduced.] In lieu of the matter proposed to be inserted by the amendment of the Senate to the text of the bill, insert the following:

1.

Short Title

This Act may be cited as The Heroes Act.

2.

Table of Contents

The table of contents for this Act is as follows: Sec. 1. Short Title. Sec. 2. Table of Contents. Sec. 3. References. Division A—Coronavirus Recovery Supplemental Appropriations Act, 2021 Division B—Providing Relief to Students, Institutions of Higher Education, Local Educational Agencies, and State Vocational Rehabilitation Agencies Title I—Higher Education Provisions Title II—Impact Aid and Migrant Education Coronavirus Relief Title III—Career, Technical, and Adult Education Title IV—Disability Employment Division C—Protection for Families and Workers Title I—Amendments to Emergency Family and Medical Leave Expansion Act and Emergency Paid Sick Leave Act Title II—COVID–19 Every Worker Protection Act of 2020 Title III—COVID–19 Protections under Longshore and Harbor Workers’ Compensation Act Title IV—Worker’s Compensation for Federal and Postal Employees Diagnosed with COVID–19 Title V—COVID–19 Workforce Development Response Activities Division D—Human Services and Community Supports Title I—Stronger Child Abuse Prevention and Treatment Title II—Child Nutrition and the Special Supplemental Nutrition Program for Women, Infants, and Children Title III—Related Programs Division E—Small Business Provisions Title I—Funding Provisions Title II—Modifications to the Paycheck Protection Program Title III—Tax Provisions Title IV—COVID–19 Economic Injury Disaster Loan Program Reform Title V—Micro-SBIC and Equity Investment Enhancement Title VI—Miscellaneous Division F—Revenue provisions Title I—Economic Stimulus Title II—Provisions to Prevent Business Interruption Title III—Net Operating Losses Division G—Retirement Provisions Title I—Relief for Multiemployer Pension Plans Title II—Relief for Single Employer Pension Plans Title III—Other Retirement Related Provisions Division H—Giving Retirement Options to Workers Act Division I—Continued Assistance to Unemployed Workers Title I—Extensions of CARES Act Unemployment Benefits for Workers Title II—Additional Weeks of Benefit Eligibility Title III—Clarifications and Improvements to Pandemic Unemployment Assistance Title IV—Extension of Relief to States and Employers Title V—Corrective Action for Processing Backlogs Title VI—Additional Benefits for Mixed Earners Title VII—Technical Corrections Division J—Emergency Assistance, Elder Justice, and Child and Family Support Title I—Emergency assistance Title II—Reauthorization of Funding for Programs to Prevent, Investigate, and Prosecute Elder Abuse, Neglect, and Exploitation Title III—Fairness for Seniors and People with Disabilities During COVID–19 Title IV—Supporting Foster Youth and Families through the Pandemic Title V—Pandemic State Flexibilities Division K—Health Provisions Title I—Medicaid Provisions Title II—Medicare Provisions Title III—Private Insurance Provisions Title IV—Application to Other Health Programs Title V—Public Health Policies Title VI—Public Health Assistance Title VII—Vaccine Development, Distribution, Administration, and Awareness Title VIII—Other Matters Division L—Veterans and Servicemembers Provisions Division M—Consumer Protection and Telecommunications Provisions Title I—COVID–19 Price Gouging Prevention Title II—E–Rate Support for Wi-Fi Hotspots, Other Equipment, Connected Devices, and Connectivity Title III—Emergency Benefit for Broadband Service Title IV—Continued Connectivity Title V—Don’t Break Up the T–Band Title VI—COVID–19 Compassion and Martha Wright Prison Phone Justice Division N—Agriculture Provisions Title I—Livestock and Poultry Title II—Dairy Title III—Specialty Crops and Other Commodities Title IV—Commodity Credit Corporation Title V—Conservation Title VI—Nutrition Title VII—Rural Development Division O—COVID–19 HERO ACT Title I—Providing Medical Equipment for First Responders and Essential Workers Title II—Protecting Renters and Homeowners From Evictions and Foreclosures Title III—Protecting People Experiencing Homelessness Title IV—Suspending Negative Credit Reporting and Strengthening Consumer and Investor Protections Title V—Protecting Student Borrowers Title VI—Standing Up for Small Businesses, Minority-Owned Businesses, and Non-Profits Title VII—Promoting and Advancing Communities of Color through Inclusive Lending Title VIII—Providing Assistance for State, Territory, Tribal, and Local Governments Title IX—Support for a Robust Global Response to the Covid–19 Pandemic Title X—Providing Oversight and Protecting Taxpayers Division P—ACCESS Act Division Q—Transportation and Infrastructure Title I—Aviation Title II—Federal Emergency Management Agency Title III—Other matters Division R—Accountability and Government Operations Title I—Accountability Title II—Census Matters Title III—Federal Workforce Title IV—Federal Contracting Provisions Title V—District of Columbia Title VI—Other Matters Division S—Foreign Affairs Provisions Title I—Matters Relating to the Department of State Title II—Global Health Security Act of 2020 Title III—Securing America From Epidemics Act Division T—Judiciary Matters Title I—Immigration Matters Title II—Prisons and jails Title III—Victims of Crime Act Amendments Title IV—Jabara-Heyer NO HATE Act Title V—Bankruptcy Protections Division U—Other Matters Title I—Presumption of Service Connection for Coronavirus Disease 2019 Title II—Coronavirus Relief Fund Amendments Title III—Energy and Environment Provisions Title IV—Miscellaneous Matters

3.

References

Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division.

A

Coronavirus Recovery Supplemental Appropriations Act, 2021

The following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2021, and for other purposes, namely:

B

Providing Relief to Students, Institutions of Higher Education, Local Educational Agencies, and State Vocational Rehabilitation Agencies

100.

Short title

This division may be cited as the Pandemic Education Response Act.

C

Protection for Families and Workers

D

Human Services and Community Supports

100.

Short title

This division may be cited as the Human Services and Community Supports Act.

E

Small Business Provisions

100.

Short Title, etc

(a)

Short Title

This division may be cited as the PPP and EIDL Enhancement Act of 2020. (b)

Table of Contents

The table of contents for this division is as follows: Sec. 100. Short Title, etc. Title I—Funding Provisions Sec. 101. Amount authorized for commitments. Sec. 102. Funding for the paycheck protection program. Sec. 103. Direct appropriations. Title II—Modifications to the Paycheck Protection Program Sec. 201. Periods for loan forgiveness and application submission. Sec. 202. Supplemental covered loans for certain business concerns. Sec. 203. Certifications and documentation for forgiveness of covered loans. Sec. 204. Eligibility of certain organizations for loans under the paycheck protection program. Sec. 205. Limit on aggregate loan amount for eligible recipients with more than one physical location. Sec. 206. Allowable uses of covered loans; forgiveness. Sec. 207. Documentation required for certain eligible recipients. Sec. 208. Exclusion of certain publicly traded and foreign entities. Sec. 209. Election of 12-week period by seasonal employers. Sec. 210. Inclusion of certain refinancing in nonrecourse requirements. Sec. 211. Credit elsewhere requirements. Sec. 212. Prohibition on receiving duplicative amounts for payroll costs. Sec. 213. Application of certain terms through life of covered loan. Sec. 214. Interest calculation on covered loans. Sec. 215. Reimbursement for processing. Sec. 216. Duplication requirements for economic injury disaster loan recipients. Sec. 217. Reapplication for and modification to paycheck protection program. Sec. 218. Treatment of certain criminal violations. Title III—Tax Provisions Sec. 301. Improved coordination between paycheck protection program and employee retention tax credit. Title IV—COVID–19 Economic Injury Disaster Loan Program Reform Sec. 401. Sense of Congress. Sec. 402. Notices to applicants for economic injury disaster loans or advances. Sec. 403. Modifications to emergency EIDL advances. Sec. 404. Data transparency, verification, and notices for economic injury disaster loans. Sec. 405. Lifeline funding for small business continuity, adaptation, and resiliency. Sec. 406. Modifications to economic injury disaster loans. Sec. 407. Principal and interest payments for certain disaster loans. Sec. 408. Training. Sec. 409. Outreach plan. Sec. 410. Report on best practices. Sec. 411. Extension of period of availability for administrative funds. Title V—Micro-SBIC and Equity Investment Enhancement Sec. 501. Micro-SBIC Program. Title VI—Miscellaneous Sec. 601. Repeal of unemployment grants. Sec. 602. Subsidy for certain loan payments. Sec. 603. Modifications to 7(a) loan programs. Sec. 604. Flexibility in deferral of payments of 7(a) loans. Sec. 605. Recovery assistance under the microloan program. Sec. 606. Maximum loan amount for 504 loans. Sec. 607. Temporary fee reductions. Sec. 608. Extension of participation in 8(a) program. Sec. 609. Report on minority, women, and rural lending. Sec. 610. Comprehensive program guidance. Sec. 611. Reports on paycheck protection program. Sec. 612. Prohibiting conflicts of interest for small business programs under the CARES Act. Sec. 613. Inclusion of SCORE and Veteran Business Outreach Centers in entrepreneurial development programs. Sec. 614. Clarification of use of CARES Act funds for small business development centers. Sec. 615. Funding for the Office of Inspector General of the Small Business Administration. Sec. 616. Extension of waiver of matching funds requirement under the Women's Business Center program. Sec. 617. Access to Small Business Administration information and databases. Sec. 618. Small business local relief program. Sec. 619. Grants for independent live venue operators. (c)

Definitions

In this division: (1)

Administration

The term Administration means the Small Business Administration. (2)

Administrator

The term Administrator means the Administrator of the Small Business Administration. (d)

Effective Date; Applicability

Except as otherwise provided in this division, this division and the amendments made by this division shall take effect on the date of the enactment of this Act and shall apply to loans made, or other assistance provided, on or after the date of the enactment of this Act.

F

Revenue provisions

100.

Short title, etc

(a)

Short title

This division may be cited as the COVID–19 Tax Relief Act of 2020. (b)

Table of contents

The table of contents for this division is as follows: Sec. 100. Short title, etc. Title I—Economic stimulus Subtitle A—Additional recovery rebates to individuals Sec. 101. Additional recovery rebates to individuals. Subtitle B—Earned income tax credit Sec. 111. Strengthening the earned income tax credit for individuals with no qualifying children. Sec. 112. Taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements. Sec. 113. Credit allowed in case of certain separated spouses. Sec. 114. Elimination of disqualified investment income test. Sec. 115. Application of earned income tax credit in possessions of the United States. Sec. 116. Temporary special rule for determining earned income for purposes of earned income tax credit. Subtitle C—Child tax credit Sec. 121. Child tax credit improvements for 2020. Sec. 122. Application of child tax credit in possessions. Subtitle D—Dependent care assistance Sec. 131. Refundability and enhancement of child and dependent care tax credit. Sec. 132. Increase in exclusion for employer-provided dependent care assistance. Subtitle E—Credits for paid sick and family leave Sec. 141. Extension of credits. Sec. 142. Repeal of reduced rate of credit for certain leave. Sec. 143. Increase in limitations on credits for paid family leave. Sec. 144. Election to use prior year net earnings from self-employment in determining average daily self-employment income. Sec. 145.  Federal, State, and local governments allowed tax credits for paid sick and paid family and medical leave. Sec. 146. Certain technical improvements. Sec. 147. Credits not allowed to certain large employers. Subtitle F—Deduction of State and local taxes Sec. 151. Elimination for 2020 limitation on deduction of State and local taxes. Title II—Provisions to prevent business interruption Sec. 201. Improvements to employee retention and rehiring credit. Sec. 202. Certain loan forgiveness and other business financial assistance under CARES Act not includible in gross income. Sec. 203. Clarification of treatment of expenses paid or incurred with proceeds from certain grants and loans. Title III—Net operating losses Sec. 301. Limitation on excess business losses of non-corporate taxpayers restored and made permanent. Sec. 302. Certain taxpayers allowed carryback of net operating losses arising in 2019 and 2020.

G

Retirement Provisions

100.

Short title, etc

(a)

Short title

This division may be cited as the Emergency Pension Plan Relief Act of 2020. (b)

Table of contents

The table of contents for this division is as follows: Sec. 100. Short title, etc. Title I—Relief for Multiemployer Pension Plans Sec. 101. Special partition relief. Sec. 102. Repeal of benefit suspensions for multiemployer plans in critical and declining status. Sec. 103. Temporary delay of designation of multiemployer plans as in endangered, critical, or critical and declining status. Sec. 104. Temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for 2020 or 2021. Sec. 105. Adjustments to funding standard account rules. Sec. 106. PBGC guarantee for participants in multiemployer plans. Title II—Relief for Single Employer Pension Plans Sec. 201. Extended amortization for single employer plans. Sec. 202. Extension of pension funding stabilization percentages for single employer plans. Title III—Other Retirement Related Provisions Sec. 301. Waiver of required minimum distributions for 2019. Sec. 302. Waiver of 60-day rule in case of rollover of otherwise required minimum distributions in 2019 or 2020. Sec. 303. Exclusion of benefits provided to volunteer firefighters and emergency medical responders made permanent. Sec. 304. Application of special rules to money purchase pension plans. Sec. 305. Grants to assist low-income women and survivors of domestic violence in obtaining qualified domestic relations orders. Sec. 306. Modification of special rules for minimum funding standards for community newspaper plans. Sec. 307. Minimum rate of interest for certain determinations related to life insurance contracts.

H

Giving Retirement Options to Workers Act

101.

Short title, etc

(a)

Short title

This division may be cited as the Giving Retirement Options to Workers Act of 2020 or the GROW Act. (b)

Table of contents

The table of contents for this division is as follows: Sec. 101. Short title, etc. Sec. 102. Composite plans. Sec. 103. Application of certain requirements to composite plans. Sec. 104. Treatment of composite plans under title IV. Sec. 105. Conforming changes. Sec. 106. Effective date.

102.

Composite plans

(a)

Amendment to the Employee Retirement Income Security Act of 1974

(1)

In general

Title I of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.) is amended by adding at the end the following: 8

Composite Plans and Legacy Plans

801.

Composite plan defined

(a)

In general

For purposes of this Act, the term composite plan means a pension plan— (1)which is a multiemployer plan that is neither a defined benefit plan nor a defined contribution plan; (2)the terms of which provide that the plan is a composite plan for purposes of this title with respect to which not more than one multiemployer defined benefit plan is treated as a legacy plan within the meaning of section 805, unless there is more than one legacy plan following a merger of composite plans under section 806; (3)which provides systematically for the payment of benefits— (A)objectively calculated pursuant to a formula enumerated in the plan document with respect to plan participants after retirement, for life; and (B)in the form of life annuities, except for benefits which under section 203(e) may be immediately distributed without the consent of the participant; (4)for which the plan contributions for the first plan year are at least 120 percent of the normal cost for the plan year; (5)which requires— (A)an annual valuation of the liability of the plan as of a date within the plan year to which the valuation refers or within one month prior to the beginning of such year; (B)an annual actuarial determination of the plan’s current funded ratio and projected funded ratio under section 802(a); (C)corrective action through a realignment program pursuant to section 803 whenever the plan’s projected funded ratio is below 120 percent for the plan year; and (D)an annual notification to each participant describing the participant’s benefits under the plan and explaining that such benefits may be subject to reduction under a realignment program pursuant to section 803 based on the plan’s funded status in future plan years; and (6)the board of trustees of which includes at least one retiree or beneficiary in pay status during each plan year following the first plan year in which at least 5 percent of the participants in the plan are retirees or beneficiaries in pay status. (b)

Transition from a multiemployer defined benefit plan

(1)

In general

The plan sponsor of a defined benefit plan that is a multiemployer plan may, subject to paragraph (2), amend the plan to incorporate the features of a composite plan as a component of the multiemployer plan separate from the defined benefit plan component, except in the case of a defined benefit plan for which the plan actuary has certified under section 305(b)(3) that the plan is or will be in critical status for the plan year in which such amendment would become effective or for any of the succeeding 5 plan years. (2)

Requirements

Any amendment pursuant to paragraph (1) to incorporate the features of a composite plan as a component of a multiemployer plan shall— (A)apply with respect to all collective bargaining agreements providing for contributions to the multiemployer plan on or after the effective date of the amendment; (B)apply with respect to all participants in the multiemployer plan for whom contributions are made to the multiemployer plan on or after the effective date of the amendment; (C)specify that the effective date of the amendment is— (i)the first day of a specified plan year following the date of the adoption of the amendment, except that the plan sponsor may alternatively provide for a separate effective date with respect to each collective bargaining agreement under which contributions to the multiemployer plan are required, which shall occur on the first day of the first plan year beginning after the termination, or if earlier, the re-opening, of each such agreement, or such earlier date as the parties to the agreement and the plan sponsor of the multiemployer plan shall agree to; and (ii)not later than the first day of the fifth plan year beginning on or after the date of the adoption of the amendment; (D)specify that, as of the amendment’s effective date, no further benefits shall accrue under the defined benefit component of the multiemployer plan; and (E)specify that, as of the amendment’s effective date, the plan sponsor of the multiemployer plan shall be the plan sponsor of both the composite plan component and the defined benefit plan component of the plan. (3)

Special rules

If a multiemployer plan is amended pursuant to paragraph (1)— (A)the requirements of this title and title IV shall be applied to the composite plan component and the defined benefit plan component of the multiemployer plan as if each such component were maintained as a separate plan; and (B)the assets of the composite plan component and the defined benefit plan component of the plan shall be held in a single trust forming part of the plan under which the trust instrument expressly provides— (i)for separate accounts (and appropriate records) to be maintained to reflect the interest which each of the plan components has in the trust, including separate accounting for additions to the trust for the benefit of each plan component, disbursements made from each plan component’s account in the trust, investment experience of the trust allocable to that account, and administrative expenses (whether direct expenses or shared expenses allocated proportionally), and permits, but does not require, the pooling of some or all of the assets of the two plan components for investment purposes; and (ii)that the assets of each of the two plan components shall be held, invested, reinvested, managed, administered and distributed for the exclusive benefit of the participants and beneficiaries of each such plan component, and in no event shall the assets of one of the plan components be available to pay benefits due under the other plan component. (4)

Not a termination event

Notwithstanding section 4041A, an amendment pursuant to paragraph (1) to incorporate the features of a composite plan as a component of a multiemployer plan does not constitute termination of the multiemployer plan. (5)

Notice to the Secretary

(A)

Notice

The plan sponsor of a composite plan shall provide notice to the Secretary of the intent to establish the composite plan (or, in the case of a composite plan incorporated as a component of a multiemployer plan as described in paragraph (1), the intent to amend the multiemployer plan to incorporate such composite plan) at least 30 days prior to the effective date of such establishment or amendment. (B)

Certification

In the case of a composite plan incorporated as a component of a multiemployer plan as described in paragraph (1), such notice shall include a certification by the plan actuary under section 305(b)(3) that the effective date of the amendment occurs in a plan year for which the multiemployer plan is not in critical status for that plan year and any of the succeeding 5 plan years. (6)

References to composite plan component

As used in this part, the term composite plan includes a composite plan component added to a defined benefit plan pursuant to paragraph (1). (7)

Rule of construction

Paragraph (2)(A) shall not be construed as preventing the plan sponsor of a multiemployer plan from adopting an amendment pursuant to paragraph (1) because some collective bargaining agreements are amended to cease any covered employer's obligation to contribute to the multiemployer plan before or after the plan amendment is effective. Paragraph (2)(B) shall not be construed as preventing the plan sponsor of a multiemployer plan from adopting an amendment pursuant to paragraph (1) because some participants cease to have contributions made to the multiemployer plan on their behalf before or after the plan amendment is effective. (c)

Coordination with funding rules

Except as otherwise provided in this title, sections 302, 304, and 305 shall not apply to a composite plan. (d)

Treatment of a composite plan

For purposes of this Act (other than sections 302 and 4245), a composite plan shall be treated as if it were a defined benefit plan unless a different treatment is provided for under applicable law.

802.

Funded ratios; actuarial assumptions

(a)

Certification of funded ratios

(1)

In general

Not later than the one-hundred twentieth day of each plan year of a composite plan, the plan actuary of the composite plan shall certify to the Secretary, the Secretary of the Treasury, and the plan sponsor the plan’s current funded ratio and projected funded ratio for the plan year. (2)

Determination of current funded ratio and projected funded ratio

For purposes of this section: (A)

Current funded ratio

The current funded ratio is the ratio (expressed as a percentage) of— (i)the value of the plan’s assets as of the first day of the plan year; to (ii)the plan actuary’s best estimate of the present value of the plan liabilities as of the first day of the plan year. (B)

Projected funded ratio

The projected funded ratio is the current funded ratio projected to the first day of the fifteenth plan year following the plan year for which the determination is being made. (3)

Consideration of contribution rate increases

For purposes of projections under this subsection, the plan sponsor may anticipate contribution rate increases beyond the term of the current collective bargaining agreement and any agreed-to supplements, up to a maximum of 2.5 percent per year, compounded annually, unless it would be unreasonable under the circumstances to assume that contributions would increase by that amount. (b)

Actuarial assumptions and methods

For purposes of this part: (1)

In general

All costs, liabilities, rates of interest and other factors under the plan shall be determined for a plan year on the basis of actuarial assumptions and methods— (A)each of which is reasonable (taking into account the experience of the plan and reasonable expectations); (B)which, in combination, offer the actuary’s best estimate of anticipated experience under the plan; and (C)with respect to which any change from the actuarial assumptions and methods used in the previous plan year shall be certified by the plan actuary and the actuarial rationale for such change provided in the annual report required by section 103. (2)

Fair market value of assets

The value of the plan’s assets shall be taken into account on the basis of their fair market value. (3)

Determination of normal cost and plan liabilities

A plan’s normal cost and liabilities shall be based on the most recent actuarial valuation required under section 801(a)(5)(A) and the unit credit funding method. (4)

Time when certain contributions deemed made

Any contributions for a plan year made by an employer after the last day of such plan year, but not later than two and one-half months after such day, shall be deemed to have been made on such last day. For purposes of this paragraph, such two and one-half month period may be extended for not more than six months under regulations prescribed by the Secretary of the Treasury. (5)

Additional actuarial assumptions

Except where otherwise provided in this part, the provisions of section 305(b)(3)(B) shall apply to any determination or projection under this part.

803.

Realignment program

(a)

Realignment program

(1)

Adoption

In any case in which the plan actuary certifies under section 802(a) that the plan’s projected funded ratio is below 120 percent for the plan year, the plan sponsor shall adopt a realignment program under paragraph (2) not later than 210 days after the due date of the certification required under such section 802(a). The plan sponsor shall adopt an updated realignment program for each succeeding plan year for which a certification described in the preceding sentence is made. (2)

Content of realignment program

(A)

In general

A realignment program adopted under this paragraph is a written program which consists of all reasonable measures, including options or a range of options to be undertaken by the plan sponsor or proposed to the bargaining parties, formulated, based on reasonably anticipated experience and reasonable actuarial assumptions, to enable the plan to achieve a projected funded ratio of at least 120 percent for the following plan year. (B)

Initial program elements

Reasonable measures under a realignment program described in subparagraph (A) may include any of the following: (i)Proposed contribution increases. (ii)A reduction in the rate of future benefit accruals, so long as the resulting rate is not less than 1 percent of the contributions on which benefits are based as of the start of the plan year (or the equivalent standard accrual rate as described in section 305(e)(6)). (iii)A modification or elimination of adjustable benefits of participants that are not in pay status before the date of the notice required under subsection (b)(1). (iv)Any other lawfully available measures not specifically described in this subparagraph or subparagraph (C) or (D) that the plan sponsor determines are reasonable. (C)

Additional program elements

If the plan sponsor has determined that all reasonable measures available under subparagraph (B) will not enable the plan to achieve a projected funded ratio of at least 120 percent for the following plan year, such reasonable measures may also include— (i)a reduction of accrued benefits that are not in pay status by the date of the notice required under subsection (b)(1); or (ii)a reduction of any benefits of participants that are in pay status before the date of the notice required under subsection (b)(1) other than core benefits as defined in paragraph (4). (D)

Additional reductions

In the case of a composite plan for which the plan sponsor has determined that all reasonable measures available under subparagraphs (B) and (C) will not enable the plan to achieve a projected funded ratio of at least 120 percent for the following plan year, such reasonable measures may also include— (i)a further reduction in the rate of future benefit accruals without regard to the limitation applicable under subparagraph (B)(ii); or (ii)a reduction of core benefits;provided that such reductions shall be equitably distributed across the participant and beneficiary population, taking into account factors, with respect to participants and beneficiaries and their benefits, that may include one or more of the factors listed in subclauses (I) through (X) of section 305(e)(9)(D)(vi), to the extent necessary to enable the plan to achieve a projected funded ratio of at least 120 percent for the following plan year, or at the election of the plan sponsor, a projected funded ratio of at least 100 percent for the following plan year and a current funded ratio of at least 90 percent. (3)

Adjustable benefit defined

For purposes of this part, the term adjustable benefit means— (A)benefits, rights, and features under the plan, including post-retirement death benefits, 60-month guarantees, disability benefits not yet in pay status, and similar benefits; (B)any early retirement benefit or retirement-type subsidy (within the meaning of section 204(g)(2)(A)) and any benefit payment option (other than the qualified joint and survivor annuity); and (C)benefit increases that were adopted (or, if later, took effect) less than 60 months before the first day such realignment program took effect. (4)

Core benefit defined

For purposes of this part, the term core benefit means a participant’s accrued benefit payable in the normal form of an annuity commencing at normal retirement age, determined without regard to— (A)any early retirement benefits, retirement-type subsidies, or other benefits, rights, or features that may be associated with that benefit; and (B)any cost-of-living adjustments or benefit increases effective after the date of retirement. (5)

Coordination with contribution increases

(A)

In general

A realignment program may provide that some or all of the benefit modifications described in the program will only take effect if the bargaining parties fail to agree to specified levels of increases in contributions to the plan, effective as of specified dates. (B)

Independent benefit modifications

If a realignment program adopts any changes to the benefit formula that are independent of potential contribution increases, such changes shall take effect not later than 180 days after the first day of the first plan year that begins following the adoption of the realignment program. (C)

Conditional benefit modifications

If a realignment program adopts any changes to the benefit formula that take effect only if the bargaining parties fail to agree to contribution increases, such changes shall take effect not later than the first day of the first plan year beginning after the third anniversary of the date of adoption of the realignment program. (D)

Revocation of certain benefit modifications

Benefit modifications described in subparagraph (C) may be revoked, in whole or in part, and retroactively or prospectively, when contributions to the plan are increased, as specified in the realignment program, including any amendments thereto. The preceding sentence shall not apply unless the contribution increases are to be effective not later than the fifth anniversary of the first day of the first plan year that begins after the adoption of the realignment program. (b)

Notice

(1)

In general

In any case in which it is certified under section 802(a) that the projected funded ratio is less than 120 percent, the plan sponsor shall, not later than 30 days after the date of the certification, provide notification of the current and projected funded ratios to the participants and beneficiaries, the bargaining parties, and the Secretary. Such notice shall include— (A)an explanation that contribution rate increases or benefit reductions may be necessary; (B)a description of the types of benefits that might be reduced; and (C)an estimate of the contribution increases and benefit reductions that may be necessary to achieve a projected funded ratio of 120 percent. (2)

Notice of benefit modifications

(A)

In General

No modifications may be made that reduce the rate of future benefit accrual or that reduce core benefits or adjustable benefits unless notice of such reduction has been given at least 180 days before the general effective date of such reduction for all participants and beneficiaries to— (i)plan participants and beneficiaries; (ii)each employer who has an obligation to contribute to the composite plan; and (iii)each employee organization which, for purposes of collective bargaining, represents plan participants employed by such employers. (B)

Content of Notice

The notice under subparagraph (A) shall contain— (i)sufficient information to enable participants and beneficiaries to understand the effect of any reduction on their benefits, including an illustration of any affected benefit or subsidy, on an annual or monthly basis that a participant or beneficiary would otherwise have been eligible for as of the general effective date described in subparagraph (A); and (ii)information as to the rights and remedies of plan participants and beneficiaries as well as how to contact the Department of Labor for further information and assistance, where appropriate. (C)

Form and Manner

Any notice under subparagraph (A)— (i)shall be provided in a form and manner prescribed in regulations of the Secretary of Labor; (ii)shall be written in a manner so as to be understood by the average plan participant. (3)

Model notices

The Secretary shall— (A)prescribe model notices that the plan sponsor of a composite plan may use to satisfy the notice requirements under this subsection; and (B)by regulation enumerate any details related to the elements listed in paragraph (1) that any notice under this subsection must include. (4)

Delivery method

Any notice under this part shall be provided in writing and may also be provided in electronic form to the extent that the form is reasonably accessible to persons to whom the notice is provided.

804.

Limitation on increasing benefits

(a)

Level of current funded ratios

Except as provided in subsections (c), (d), and (e), no plan amendment increasing benefits or establishing new benefits under a composite plan may be adopted for a plan year unless— (1)the plan’s current funded ratio is at least 110 percent (without regard to the benefit increase or new benefits); (2)taking the benefit increase or new benefits into account, the current funded ratio is at least 100 percent and the projected funded ratio for the current plan year is at least 120 percent; (3)in any case in which, after taking the benefit increase or new benefits into account, the current funded ratio is less than 140 percent and the projected funded ratio is less than 140 percent, the benefit increase or new benefits are projected by the plan actuary to increase the present value of the plan’s liabilities for the plan year by not more than 3 percent; and (4)expected contributions for the current plan year are at least 120 percent of normal cost for the plan year, determined using the unit credit funding method and treating the benefit increase or new benefits as in effect for the entire plan year. (b)

Additional requirements where core benefits reduced

If a plan has been amended to reduce core benefits pursuant to a realignment program under section 803(a)(2)(D), such plan may not be subsequently amended to increase core benefits unless the amendment— (1)increases the level of future benefit payments only; and (2)provides for an equitable distribution of benefit increases across the participant and beneficiary population, taking into account the extent to which the benefits of participants were previously reduced pursuant to such realignment program. (c)

Exception To comply with applicable law

Subsection (a) shall not apply in connection with a plan amendment if the amendment is required as a condition of qualification under part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 or to comply with other applicable law. (d)

Exception where maximum deductible limit applies

Subsection (a) shall not apply in connection with a plan amendment if and to the extent that contributions to the composite plan would not be deductible for the plan year under section 404(a)(1)(E) of the Internal Revenue Code of 1986 if the plan amendment is not adopted. (e)

Exception for certain benefit modifications

Subsection (a) shall not apply in connection with a plan amendment under section 803(a)(5)(C), regarding conditional benefit modifications. (f)

Treatment of plan amendments

For purposes of this section— (1)if two or more plan amendments increasing benefits or establishing new benefits are adopted in a plan year, such amendments shall be treated as a single amendment adopted on the last day of the plan year; (2)all benefit increases and new benefits adopted in a single amendment are treated as a single benefit increase, irrespective of whether the increases and new benefits take effect in more than one plan year; and (3)increases in contributions or decreases in plan liabilities which are scheduled to take effect in future plan years may be taken into account in connection with a plan amendment if they have been agreed to in writing or otherwise formalized by the date the plan amendment is adopted.

805.

Composite plan restrictions to preserve legacy plan funding

(a)

Treatment as a legacy plan

(1)

In general

For purposes of this part and parts 2 and 3, a defined benefit plan shall be treated as a legacy plan with respect to the composite plan under which the employees who were eligible to accrue a benefit under the defined benefit plan become eligible to accrue a benefit under such composite plan. (2)

Component plans

In any case in which a defined benefit plan is amended to add a composite plan component pursuant to section 801(b), paragraph (1) shall be applied by substituting defined benefit component for defined benefit plan and composite plan component for composite plan. (3)

Eligible to accrue a benefit

For purposes of paragraph (1), an employee is considered eligible to accrue a benefit under a composite plan as of the first day in which the employee completes an hour of service under a collective bargaining agreement that provides for contributions to and accruals under the composite plan in lieu of accruals under the legacy plan. (4)

Collective bargaining agreement

As used in this part, the term collective bargaining agreement includes any agreement under which an employer has an obligation to contribute to a plan. (5)

Other terms

Any term used in this part which is not defined in this part and which is also used in section 305 shall have the same meaning provided such term in such section. (b)

Restrictions on acceptance by composite plan of agreements and contributions

(1)

In general

The plan sponsor of a composite plan shall not accept or recognize a collective bargaining agreement (or any modification to such agreement), and no contributions may be accepted and no benefits may be accrued or otherwise earned under the agreement— (A)in any case in which the plan actuary of any defined benefit plan that would be treated as a legacy plan with respect to such composite plan has certified under section 305(b)(3) that such defined benefit plan is or will be in critical status for the plan year in which such agreement would take effect or for any of the succeeding 5 plan years; and (B)unless the agreement requires each employer who is a party to such agreement, including employers whose employees are not participants in the legacy plan, to provide contributions to the legacy plan with respect to such composite plan in a manner that satisfies the transition contribution requirements of subsection (d). (2)

Notice

Not later than 30 days after a determination by a plan sponsor of a composite plan that an agreement fails to satisfy the requirements described in paragraph (1), the plan sponsor shall provide notification of such failure and the reasons for such determination— (A)to the parties to the agreement; (B)to active participants of the composite plan who have ceased to accrue or otherwise earn benefits with respect to service with an employer pursuant to paragraph (1); and (C)to the Secretary, the Secretary of the Treasury, and the Pension Benefit Guaranty Corporation. (3)

Limitation on retroactive effect

This subsection shall not apply to benefits accrued before the date on which notice is provided under paragraph (2). (c)

Restriction on accrual of benefits under a composite plan

(1)

In general

In any case in which an employer, under a collective bargaining agreement entered into after the date of enactment of the Giving Retirement Options to Workers Act of 2020, ceases to have an obligation to contribute to a multiemployer defined benefit plan, no employees employed by the employer may accrue or otherwise earn benefits under any composite plan, with respect to service with that employer, for a 60-month period beginning on the date on which the employer entered into such collective bargaining agreement. (2)

Notice of cessation of obligation

Within 30 days of determining that an employer has ceased to have an obligation to contribute to a legacy plan with respect to employees employed by an employer that is or will be contributing to a composite plan with respect to service of such employees, the plan sponsor of the legacy plan shall notify the plan sponsor of the composite plan of that cessation. (3)

Notice of cessation of accruals

Not later than 30 days after determining that an employer has ceased to have an obligation to contribute to a legacy plan, the plan sponsor of the composite plan shall notify the bargaining parties, the active participants affected by the cessation of accruals, the Secretary, the Secretary of the Treasury, and the Pension Benefit Guaranty Corporation of the cessation of accruals, the period during which such cessation is in effect, and the reasons therefor. (4)

Limitation on retroactive effect

This subsection shall not apply to benefits accrued before the date on which notice is provided under paragraph (3). (d)

Transition contribution requirements

(1)

In general

A collective bargaining agreement satisfies the transition contribution requirements of this subsection if the agreement— (A)authorizes payment of contributions to a legacy plan at a rate or rates equal to or greater than the transition contribution rate established by the legacy plan under paragraph (2); and (B)does not provide for— (i)a suspension of contributions to the legacy plan with respect to any period of service; or (ii)any new direct or indirect exclusion of younger or newly hired employees of the employer from being taken into account in determining contributions owed to the legacy plan. (2)

Transition contribution rate

(A)

In general

The transition contribution rate for a plan year is the contribution rate that, as certified by the actuary of the legacy plan in accordance with the principles in section 305(b)(3)(B), is reasonably expected to be adequate— (i)to fund the normal cost for the plan year; (ii)to amortize the plan’s unfunded liabilities in level annual installments over 25 years, beginning with the plan year in which the transition contribution rate is first established; and (iii)to amortize any subsequent changes in the legacy plan’s unfunded liability due to experience gains or losses (including investment gains or losses, gains or losses due to contributions greater or less than the contributions made under the prior transition contribution rate, and other actuarial gains or losses), changes in actuarial assumptions, changes to the legacy plan’s benefits, or changes in funding method over a period of 15 plan years beginning with the plan year in which such change in unfunded liability is incurred.The transition contribution rate for any plan year may not be less than the transition contribution rate for the plan year in which such rate is first established. (B)

Multiple rates

If different rates of contribution are payable to the legacy plan by different employers or for different classes of employees, the certification shall specify a transition contribution rate for each such employer. (C)

Rate applicable to employer

(i)

In general

Except as provided by clause (ii), the transition contribution rate applicable to an employer for a plan year is the rate in effect for the plan year of the legacy plan that commences on or after 180 days before the earlier of— (I)the effective date of the collective bargaining agreement pursuant to which the employer contributes to the legacy plan; or (II)5 years after the last plan year for which the transition contribution rate applicable to the employer was established or updated. (ii)

Exception

The transition contribution rate applicable to an employer for the first plan year beginning on or after the commencement of the employer’s obligation to contribute to the composite plan is the rate in effect for the plan year of the legacy plan that commences on or after 180 days before such first plan year. (D)

Effect of legacy plan financial circumstances

If the plan actuary of the legacy plan has certified under section 305 that the plan is in endangered or critical status for a plan year, the transition contribution rate for the following plan year is the rate determined with respect to the employer under the legacy plan’s funding improvement or rehabilitation plan under section 305, if greater than the rate otherwise determined, but in no event greater than 75 percent of the sum of the contribution rates applicable to the legacy plan and the composite plan for the plan year. (E)

Other actuarial assumptions and methods

Except as provided in subparagraph (A), the determination of the transition contribution rate for a plan year shall be based on actuarial assumptions and methods consistent with the minimum funding determinations made under section 304 (or, if applicable, section 305) with respect to the legacy plan for the plan year. (F)

Adjustments in rate

The plan sponsor of a legacy plan from time to time may adjust the transition contribution rate or rates applicable to an employer under this paragraph by increasing some rates and decreasing others if the actuary certifies that such adjusted rates in combination will produce projected contribution income for the plan year beginning on or after the date of certification that is not less than would be produced by the transition contribution rates in effect at the time of the certification. (G)

Notice of transition contribution rate

The plan sponsor of a legacy plan shall provide notice to the parties to collective bargaining agreements pursuant to which contributions are made to the legacy plan of changes to the transition contribution rate requirements at least 30 days before the beginning of the plan year for which the rate is effective. (H)

Notice to composite plan sponsor

Not later than 30 days after a determination by the plan sponsor of a legacy plan that a collective bargaining agreement provides for a rate of contributions that is below the transition contribution rate applicable to one or more employers that are parties to the collective bargaining agreement, the plan sponsor of the legacy plan shall notify the plan sponsor of any composite plan under which employees of such employer would otherwise be eligible to accrue a benefit. (3)

Correction procedures

Pursuant to standards prescribed by the Secretary, the plan sponsor of a composite plan shall adopt rules and procedures that give the parties to the collective bargaining agreement notice of the failure of such agreement to satisfy the transition contribution requirements of this subsection, and a reasonable opportunity to correct such failure, not to exceed 180 days from the date of notice given under subsection (b)(2). (4)

Supplemental contributions

A collective bargaining agreement may provide for supplemental contributions to the legacy plan for a plan year in excess of the transition contribution rate determined under paragraph (2), regardless of whether the legacy plan is in endangered or critical status for such plan year. (e)

Nonapplication of composite plan restrictions

(1)

In general

The provisions of subsections (a), (b), and (c) shall not apply with respect to a collective bargaining agreement, to the extent the agreement, or a predecessor agreement, provides or provided for contributions to a defined benefit plan that is a legacy plan, as of the first day of the first plan year following a plan year for which the plan actuary certifies that the plan is fully funded, has been fully funded for at least three out of the immediately preceding 5 plan years, and is projected to remain fully funded for at least the following 4 plan years. (2)

Determination of fully funded

A plan is fully funded for purposes of paragraph (1) if, as of the valuation date of the plan for a plan year, the value of the plan’s assets equals or exceeds the present value of the plan’s liabilities, determined in accordance with the rules prescribed by the Pension Benefit Guaranty Corporation under sections 4219(c)(1)(D) and 4281 for multiemployer plans terminating by mass withdrawal, as in effect for the date of the determination, except the plan’s reasonable assumption regarding the starting date of benefits may be used. (3)

Other applicable rules

Except as provided in paragraph (2), actuarial determinations and projections under this section shall be based on the rules in section 305(b)(3) and section 802(b).

806.

Mergers and asset transfers of composite plans

(a)

In general

Assets and liabilities of a composite plan may only be merged with, or transferred to, another plan if— (1)the other plan is a composite plan; (2)the plan or plans resulting from the merger or transfer is a composite plan; (3)no participant’s accrued benefit or adjustable benefit is lower immediately after the transaction than it was immediately before the transaction; and (4)the value of the assets transferred in the case of a transfer reasonably reflects the value of the amounts contributed with respect to the participants whose benefits are being transferred, adjusted for allocable distributions, investment gains and losses, and administrative expenses. (b)

Legacy plan

(1)

In general

After a merger or transfer involving a composite plan, the legacy plan with respect to an employer that is obligated to contribute to the resulting composite plan is the legacy plan that applied to that employer immediately before the merger or transfer. (2)

Multiple Legacy Plans

If an employer is obligated to contribute to more than one legacy plan with respect to employees eligible to accrue benefits under more than one composite plan and there is a merger or transfer of such legacy plans, the transition contribution rate applicable to the legacy plan resulting from the merger or transfer with respect to that employer shall be determined in accordance with the provisions of section 805(d)(2)(B).

. (2)

Penalties

(A)

Civil enforcement of failure to comply with realignment program

Section 502(a) of such Act (29 U.S.C. 1132(a)) is amended— (i)in paragraph (10), by striking or at the end; (ii)in paragraph (11), by striking the period at the end and inserting ; or; and (iii)by adding at the end the following: (12)in the case of a composite plan required to adopt a realignment program under section 803, if the plan sponsor— (A)has not adopted a realignment program under that section by the deadline established in such section; or (B)fails to update or comply with the terms of the realignment program in accordance with the requirements of such section,by the Secretary, by an employer that has an obligation to contribute with respect to the composite plan, or by an employee organization that represents active participants in the composite plan, for an order compelling the plan sponsor to adopt a realignment program, or to update or comply with the terms of the realignment program, in accordance with the requirements of such section and the realignment program.. (B)

Civil penalties

Section 502(c) of such Act (29 U.S.C. 1132(c)) is amended— (i)by moving paragraphs (8), (10), and (12) each 2 ems to the left; (ii)by redesignating paragraphs (9) through (12) as paragraphs (12) through (15), respectively; and (iii)by inserting after paragraph (8) the following: (9)The Secretary may assess against any plan sponsor of a composite plan a civil penalty of not more than $1,100 per day for each violation by such sponsor— (A)of the requirement under section 802(a) on the plan actuary to certify the plan’s current or projected funded ratio by the date specified in such subsection; or (B)of the requirement under section 803 to adopt a realignment program by the deadline established in that section and to comply with its terms. (10) (A)The Secretary may assess against any plan sponsor of a composite plan a civil penalty of not more than $100 per day for each violation by such sponsor of the requirement under section 803(b) to provide notice as described in such section, except that no penalty may be assessed in any case in which the plan sponsor exercised reasonable diligence to meet the requirements of such section and— (i)the plan sponsor did not know that the violation existed; or (ii)the plan sponsor provided such notice during the 30-day period beginning on the first date on which the plan sponsor knew, or in exercising reasonable due diligence should have known, that such violation existed. (B)In any case in which the plan sponsor exercised reasonable diligence to meet the requirements of section 803(b)— (i)the total penalty assessed under this paragraph against such sponsor for a plan year may not exceed $500,000; and (ii)the Secretary may waive part or all of such penalty to the extent that the payment of such penalty would be excessive or otherwise inequitable relative to the violation involved. (11)The Secretary may assess against any plan sponsor of a composite plan a civil penalty of not more than $100 per day for each violation by such sponsor of the notice requirements under sections 801(b)(5) and 805(b)(2).. (3)

Conforming amendment

The table of contents in section 1 of such Act (29 U.S.C. 1001 note) is amended by inserting after the item relating to section 734 the following: Part 8—Composite Plans and Legacy Plans Sec. 801. Composite plan defined. Sec. 802. Funded ratios; actuarial assumptions. Sec. 803. Realignment program. Sec. 804. Limitation on increasing benefits. Sec. 805. Composite plan restrictions to preserve legacy plan funding. Sec. 806. Mergers and asset transfers of composite plans.. (b)

Amendment to the Internal Revenue Code of 1986

(1)

In general

Part III of subchapter D of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following: C

Composite Plans and Legacy Plans

Sec. 437. Composite plan defined. Sec. 438. Funded ratios; actuarial assumptions. Sec. 439. Realignment program. Sec. 440. Limitation on increasing benefits. Sec. 440A. Composite plan restrictions to preserve legacy plan funding. Sec. 440B. Mergers and asset transfers of composite plans.

437.

Composite plan defined

(a)

In general

For purposes of this title, the term composite plan means a pension plan— (1)which is a multiemployer plan that is neither a defined benefit plan nor a defined contribution plan, (2)the terms of which provide that the plan is a composite plan for purposes of this title with respect to which not more than one multiemployer defined benefit plan is treated as a legacy plan within the meaning of section 440A, unless there is more than one legacy plan following a merger of composite plans under section 440B, (3)which provides systematically for the payment of benefits— (A)objectively calculated pursuant to a formula enumerated in the plan document with respect to plan participants after retirement, for life, and (B)in the form of life annuities, except for benefits which under section 411(a)(11) may be immediately distributed without the consent of the participant, (4)for which the plan contributions for the first plan year are at least 120 percent of the normal cost for the plan year, (5)which requires— (A)an annual valuation of the liability of the plan as of a date within the plan year to which the valuation refers or within one month prior to the beginning of such year, (B)an annual actuarial determination of the plan’s current funded ratio and projected funded ratio under section 438(a), (C)corrective action through a realignment program pursuant to section 439 whenever the plan’s projected funded ratio is below 120 percent for the plan year, and (D)an annual notification to each participant describing the participant’s benefits under the plan and explaining that such benefits may be subject to reduction under a realignment program pursuant to section 439 based on the plan’s funded status in future plan years, and (6)the board of trustees of which includes at least one retiree or beneficiary in pay status during each plan year following the first plan year in which at least 5 percent of the participants in the plan are retirees or beneficiaries in pay status. (b)

Transition from a multiemployer defined benefit plan

(1)

In general

The plan sponsor of a defined benefit plan that is a multiemployer plan may, subject to paragraph (2), amend the plan to incorporate the features of a composite plan as a component of the multiemployer plan separate from the defined benefit plan component, except in the case of a defined benefit plan for which the plan actuary has certified under section 432(b)(3) that the plan is or will be in critical status for the plan year in which such amendment would become effective or for any of the succeeding 5 plan years. (2)

Requirements

Any amendment pursuant to paragraph (1) to incorporate the features of a composite plan as a component of a multiemployer plan shall— (A)apply with respect to all collective bargaining agreements providing for contributions to the multiemployer plan on or after the effective date of the amendment, (B)apply with respect to all participants in the multiemployer plan for whom contributions are made to the multiemployer plan on or after the effective date of the amendment, (C)specify that the effective date of the amendment is— (i)the first day of a specified plan year following the date of the adoption of the amendment, except that the plan sponsor may alternatively provide for a separate effective date with respect to each collective bargaining agreement under which contributions to the multiemployer plan are required, which shall occur on the first day of the first plan year beginning after the termination, or if earlier, the re-opening, of each such agreement, or such earlier date as the parties to the agreement and the plan sponsor of the multiemployer plan shall agree to, and (ii)not later than the first day of the fifth plan year beginning on or after the date of the adoption of the amendment, (D)specify that, as of the amendment’s effective date, no further benefits shall accrue under the defined benefit component of the multiemployer plan, and (E)specify that, as of the amendment’s effective date, the plan sponsor of the multiemployer plan shall be the plan sponsor of both the composite plan component and the defined benefit plan component of the plan. (3)

Special rules

If a multiemployer plan is amended pursuant to paragraph (1)— (A)the requirements of this title shall be applied to the composite plan component and the defined benefit plan component of the multiemployer plan as if each such component were maintained as a separate plan, and (B)the assets of the composite plan component and the defined benefit plan component of the plan shall be held in a single trust forming part of the plan under which the trust instrument expressly provides— (i)for separate accounts (and appropriate records) to be maintained to reflect the interest which each of the plan components has in the trust, including separate accounting for additions to the trust for the benefit of each plan component, disbursements made from each plan component’s account in the trust, investment experience of the trust allocable to that account, and administrative expenses (whether direct expenses or shared expenses allocated proportionally), and permits, but does not require, the pooling of some or all of the assets of the two plan components for investment purposes, and (ii)that the assets of each of the two plan components shall be held, invested, reinvested, managed, administered and distributed for the exclusive benefit of the participants and beneficiaries of each such plan component, and in no event shall the assets of one of the plan components be available to pay benefits due under the other plan component. (4)

Not a termination event

Notwithstanding section 4041A of the Employee Retirement Income Security Act of 1974, an amendment pursuant to paragraph (1) to incorporate the features of a composite plan as a component of a multiemployer plan does not constitute termination of the multiemployer plan. (5)

Notice to the Secretary

(A)

Notice

The plan sponsor of a composite plan shall provide notice to the Secretary of the intent to establish the composite plan (or, in the case of a composite plan incorporated as a component of a multiemployer plan as described in paragraph (1), the intent to amend the multiemployer plan to incorporate such composite plan) at least 30 days prior to the effective date of such establishment or amendment. (B)

Certification

In the case of a composite plan incorporated as a component of a multiemployer plan as described in paragraph (1), such notice shall include a certification by the plan actuary under section 432(b)(3) that the effective date of the amendment occurs in a plan year for which the multiemployer plan is not in critical status for that plan year and any of the succeeding 5 plan years. (6)

References to composite plan component

As used in this subpart, the term composite plan includes a composite plan component added to a defined benefit plan pursuant to paragraph (1). (7)

Rule of construction

Paragraph (2)(A) shall not be construed as preventing the plan sponsor of a multiemployer plan from adopting an amendment pursuant to paragraph (1) because some collective bargaining agreements are amended to cease any covered employer's obligation to contribute to the multiemployer plan before or after the plan amendment is effective. Paragraph (2)(B) shall not be construed as preventing the plan sponsor of a multiemployer plan from adopting an amendment pursuant to paragraph (1) because some participants cease to have contributions made to the multiemployer plan on their behalf before or after the plan amendment is effective. (c)

Coordination with funding rules

Except as otherwise provided in this title, sections 412, 431, and 432 shall not apply to a composite plan. (d)

Treatment of a composite plan

For purposes of this title (other than sections 412 and 418E), a composite plan shall be treated as if it were a defined benefit plan unless a different treatment is provided for under applicable law.

438.

Funded ratios; actuarial assumptions

(a)

Certification of funded ratios

(1)

In general

Not later than the one-hundred twentieth day of each plan year of a composite plan, the plan actuary of the composite plan shall certify to the Secretary, the Secretary of Labor, and the plan sponsor the plan’s current funded ratio and projected funded ratio for the plan year. (2)

Determination of current funded ratio and projected funded ratio

For purposes of this section— (A)

Current funded ratio

The current funded ratio is the ratio (expressed as a percentage) of— (i)the value of the plan’s assets as of the first day of the plan year, to (ii)the plan actuary’s best estimate of the present value of the plan liabilities as of the first day of the plan year. (B)

Projected funded ratio

The projected funded ratio is the current funded ratio projected to the first day of the fifteenth plan year following the plan year for which the determination is being made. (3)

Consideration of contribution rate increases

For purposes of projections under this subsection, the plan sponsor may anticipate contribution rate increases beyond the term of the current collective bargaining agreement and any agreed-to supplements, up to a maximum of 2.5 percent per year, compounded annually, unless it would be unreasonable under the circumstances to assume that contributions would increase by that amount. (b)

Actuarial assumptions and methods

For purposes of this part— (1)

In general

All costs, liabilities, rates of interest, and other factors under the plan shall be determined for a plan year on the basis of actuarial assumptions and methods— (A)each of which is reasonable (taking into account the experience of the plan and reasonable expectations), (B)which, in combination, offer the actuary’s best estimate of anticipated experience under the plan, and (C)with respect to which any change from the actuarial assumptions and methods used in the previous plan year shall be certified by the plan actuary and the actuarial rationale for such change provided in the annual report required by section 6058. (2)

Fair market value of assets

The value of the plan’s assets shall be taken into account on the basis of their fair market value. (3)

Determination of normal cost and plan liabilities

A plan’s normal cost and liabilities shall be based on the most recent actuarial valuation required under section 437(a)(5)(A) and the unit credit funding method. (4)

Time when certain contributions deemed made

Any contributions for a plan year made by an employer after the last day of such plan year, but not later than two and one-half months after such day, shall be deemed to have been made on such last day. For purposes of this paragraph, such two and one-half month period may be extended for not more than six months under regulations prescribed by the Secretary. (5)

Additional actuarial assumptions

Except where otherwise provided in this subpart, the provisions of section 432(b)(3)(B) shall apply to any determination or projection under this subpart.

439.

Realignment program

(a)

Realignment program

(1)

Adoption

In any case in which the plan actuary certifies under section 438(a) that the plan’s projected funded ratio is below 120 percent for the plan year, the plan sponsor shall adopt a realignment program under paragraph (2) not later than 210 days after the due date of the certification required under section 438(a). The plan sponsor shall adopt an updated realignment program for each succeeding plan year for which a certification described in the preceding sentence is made. (2)

Content of realignment program

(A)

In general

A realignment program adopted under this paragraph is a written program which consists of all reasonable measures, including options or a range of options to be undertaken by the plan sponsor or proposed to the bargaining parties, formulated, based on reasonably anticipated experience and reasonable actuarial assumptions, to enable the plan to achieve a projected funded ratio of at least 120 percent for the following plan year. (B)

Initial program elements

Reasonable measures under a realignment program described in subparagraph (A) may include any of the following: (i)Proposed contribution increases. (ii)A reduction in the rate of future benefit accruals, so long as the resulting rate shall not be less than 1 percent of the contributions on which benefits are based as of the start of the plan year (or the equivalent standard accrual rate as described in section 432(e)(6)). (iii)A modification or elimination of adjustable benefits of participants that are not in pay status before the date of the notice required under subsection (b)(1). (iv)Any other legally available measures not specifically described in this subparagraph or subparagraph (C) or (D) that the plan sponsor determines are reasonable. (C)

Additional program elements

If the plan sponsor has determined that all reasonable measures available under subparagraph (B) will not enable the plan to achieve a projected funded ratio of at least 120 percent the following plan year, such reasonable measures may also include— (i)a reduction of accrued benefits that are not in pay status by the date of the notice required under subsection (b)(1), or (ii)a reduction of any benefits of participants that are in pay status before the date of the notice required under subsection (b)(1) other than core benefits as defined in paragraph (4). (D)

Additional reductions

In the case of a composite plan for which the plan sponsor has determined that all reasonable measures available under subparagraphs (B) and (C) will not enable the plan to achieve a projected funded ratio of at least 120 percent for the following plan year, such reasonable measures may also include— (i)a further reduction in the rate of future benefit accruals without regard to the limitation applicable under subparagraph (B)(ii), or (ii)a reduction of core benefits,provided that such reductions shall be equitably distributed across the participant and beneficiary population, taking into account factors, with respect to participants and beneficiaries and their benefits, that may include one or more of the factors listed in subclauses (I) through (X) of section 432(e)(9)(D)(vi), to the extent necessary to enable the plan to achieve a projected funded ratio of at least 120 percent for the following plan year, or at the election of the plan sponsor, a projected funded ratio of at least 100 percent for the following plan year and a current funded ratio of at least 90 percent. (3)

Adjustable benefit defined

For purposes of this subpart, the term adjustable benefit means— (A)benefits, rights, and features under the plan, including post-retirement death benefits, 60-month guarantees, disability benefits not yet in pay status, and similar benefits, (B)any early retirement benefit or retirement-type subsidy (within the meaning of section 411(d)(6)(B)(i)) and any benefit payment option (other than the qualified joint and survivor annuity), and (C)benefit increases that were adopted (or, if later, took effect) less than 60 months before the first day such realignment program took effect. (4)

Core benefit defined

For purposes of this subpart, the term core benefit means a participant’s accrued benefit payable in the normal form of an annuity commencing at normal retirement age, determined without regard to— (A)any early retirement benefits, retirement-type subsidies, or other benefits, rights, or features that may be associated with that benefit, and (B)any cost-of-living adjustments or benefit increases effective after the date of retirement. (5)

Coordination with contribution increases

(A)

In general

A realignment program may provide that some or all of the benefit modifications described in the program will only take effect if the bargaining parties fail to agree to specified levels of increases in contributions to the plan, effective as of specified dates. (B)

Independent benefit modifications

If a realignment program adopts any changes to the benefit formula that are independent of potential contribution increases, such changes shall take effect not later than 180 days following the first day of the first plan year that begins following the adoption of the realignment program. (C)

Conditional benefit modifications

If a realignment program adopts any changes to the benefit formula that take effect only if the bargaining parties fail to agree to contribution increases, such changes shall take effect not later than the first day of the first plan year beginning after the third anniversary of the date of adoption of the realignment program. (D)

Revocation of certain benefit modifications

Benefit modifications described in paragraph (3) may be revoked, in whole or in part, and retroactively or prospectively, when contributions to the plan are increased, as specified in the realignment program, including any amendments thereto. The preceding sentence shall not apply unless the contribution increases are to be effective not later than the fifth anniversary of the first day of the first plan year that begins after the adoption of the realignment program. (b)

Notice

(1)

In general

In any case in which it is certified under section 438(a) that the projected funded ratio is less than 120 percent, the plan sponsor shall, not later than 30 days after the date of the certification, provide notification of the current and projected funded ratios to the participants and beneficiaries, the bargaining parties, and the Secretary. Such notice shall include— (A)an explanation that contribution rate increases or benefit reductions may be necessary, (B)a description of the types of benefits that might be reduced, and (C)an estimate of the contribution increases and benefit reductions that may be necessary to achieve a projected funded ratio of 120 percent. (2)

Notice of benefit modifications

(A)

In general

No modifications may be made that reduce the rate of future benefit accrual or that reduce core benefits or adjustable benefits unless notice of such reduction has been given at least 180 days before the general effective date of such reduction for all participants and beneficiaries to— (i)plan participants and beneficiaries, (ii)each employer who has an obligation to contribute to the composite plan, and (iii)each employee organization which, for purposes of collective bargaining, represents plan participants employed by such employers. (B)

Content of Notice

The notice under subparagraph (A) shall contain— (i)sufficient information to enable participants and beneficiaries to understand the effect of any reduction on their benefits, including an illustration of any affected benefit or subsidy, on an annual or monthly basis that a participant or beneficiary would otherwise have been eligible for as of the general effective date described in subparagraph (A), and (ii)information as to the rights and remedies of plan participants and beneficiaries as well as how to contact the Department of Labor for further information and assistance, where appropriate. (C)

Form and Manner

Any notice under subparagraph (A)— (i)shall be provided in a form and manner prescribed in regulations of the Secretary of Labor, (ii)shall be written in a manner so as to be understood by the average plan participant. (3)

Model notices

The Secretary shall— (A)prescribe model notices that the plan sponsor of a composite plan may use to satisfy the notice requirements under this subsection, and (B)by regulation enumerate any details related to the elements listed in paragraph (1) that any notice under this subsection must include. (4)

Delivery method

Any notice under this part shall be provided in writing and may also be provided in electronic form to the extent that the form is reasonably accessible to persons to whom the notice is provided.

440.

Limitation on increasing benefits

(a)

Level of current funded ratios

Except as provided in subsections (c), (d), and (e), no plan amendment increasing benefits or establishing new benefits under a composite plan may be adopted for a plan year unless— (1)the plan’s current funded ratio is at least 110 percent (without regard to the benefit increase or new benefits), (2)taking the benefit increase or new benefits into account, the current funded ratio is at least 100 percent and the projected funded ratio for the current plan year is at least 120 percent, (3)in any case in which, after taking the benefit increase or new benefits into account, the current funded ratio is less than 140 percent or the projected funded ratio is less than 140 percent, the benefit increase or new benefits are projected by the plan actuary to increase the present value of the plan’s liabilities for the plan year by not more than 3 percent, and (4)expected contributions for the current plan year are at least 120 percent of normal cost for the plan year, determined using the unit credit funding method and treating the benefit increase or new benefits as in effect for the entire plan year. (b)

Additional requirements where core benefits reduced

If a plan has been amended to reduce core benefits pursuant to a realignment program under section 439(a)(2)(D), such plan may not be subsequently amended to increase core benefits unless the amendment— (1)increases the level of future benefit payments only, and (2)provides for an equitable distribution of benefit increases across the participant and beneficiary population, taking into account the extent to which the benefits of participants were previously reduced pursuant to such realignment program. (c)

Exception To comply with applicable law

Subsection (a) shall not apply in connection with a plan amendment if the amendment is required as a condition of qualification under part I of subchapter D of chapter 1 or to comply with other applicable law. (d)

Exception where maximum deductible limit applies

Subsection (a) shall not apply in connection with a plan amendment if and to the extent that contributions to the composite plan would not be deductible for the plan year under section 404(a)(1)(E) if the plan amendment is not adopted. The Secretary of the Treasury shall issue regulations to implement this paragraph. (e)

Exception for certain benefit modifications

Subsection (a) shall not apply in connection with a plan amendment under section 439(a)(5)(C), regarding conditional benefit modifications. (f)

Treatment of plan amendments

For purposes of this section— (1)if two or more plan amendments increasing benefits or establishing new benefits are adopted in a plan year, such amendments shall be treated as a single amendment adopted on the last day of the plan year, (2)all benefit increases and new benefits adopted in a single amendment are treated as a single benefit increase, irrespective of whether the increases and new benefits take effect in more than one plan year, and (3)increases in contributions or decreases in plan liabilities which are scheduled to take effect in future plan years may be taken into account in connection with a plan amendment if they have been agreed to in writing or otherwise formalized by the date the plan amendment is adopted.

440A.

Composite plan restrictions to preserve legacy plan funding

(a)

Treatment as a legacy plan

(1)

In general

For purposes of this subchapter, a defined benefit plan shall be treated as a legacy plan with respect to the composite plan under which the employees who were eligible to accrue a benefit under the defined benefit plan become eligible to accrue a benefit under such composite plan. (2)

Component plans

In any case in which a defined benefit plan is amended to add a composite plan component pursuant to section 437(b), paragraph (1) shall be applied by substituting defined benefit component for defined benefit plan and composite plan component for composite plan. (3)

Eligible to accrue a benefit

For purposes of paragraph (1), an employee is considered eligible to accrue a benefit under a composite plan as of the first day in which the employee completes an hour of service under a collective bargaining agreement that provides for contributions to and accruals under the composite plan in lieu of accruals under the legacy plan. (4)

Collective bargaining agreement

As used in this subpart, the term collective bargaining agreement includes any agreement under which an employer has an obligation to contribute to a plan. (5)

Other terms

Any term used in this subpart which is not defined in this part and which is also used in section 432 shall have the same meaning provided such term in such section. (b)

Restrictions on acceptance by composite plan of agreements and contributions

(1)

In general

The plan sponsor of a composite plan shall not accept or recognize a collective bargaining agreement (or any modification to such agreement), and no contributions may be accepted and no benefits may be accrued or otherwise earned under the agreement— (A)in any case in which the plan actuary of any defined benefit plan that would be treated as a legacy plan with respect to such composite plan has certified under section 432(b)(3) that such defined benefit plan is or will be in critical status for the plan year in which such agreement would take effect or for any of the succeeding 5 plan years, and (B)unless the agreement requires each employer who is a party to such agreement, including employers whose employees are not participants in the legacy plan, to provide contributions to the legacy plan with respect to such composite plan in a manner that satisfies the transition contribution requirements of subsection (d). (2)

Notice

Not later than 30 days after a determination by a plan sponsor of a composite plan that an agreement fails to satisfy the requirements described in paragraph (1), the plan sponsor shall provide notification of such failure and the reasons for such determination to— (A)the parties to the agreement, (B)active participants of the composite plan who have ceased to accrue or otherwise earn benefits with respect to service with an employer pursuant to paragraph (1), and (C)the Secretary of Labor, the Secretary of the Treasury, and the Pension Benefit Guaranty Corporation. (3)

Limitation on retroactive effect

This subsection shall not apply to benefits accrued before the date on which notice is provided under paragraph (2). (c)

Restriction on accrual of benefits under a composite plan

(1)

In general

In any case in which an employer, under a collective bargaining agreement entered into after the date of enactment of the Giving Retirement Options to Workers Act of 2020, ceases to have an obligation to contribute to a multiemployer defined benefit plan, no employees employed by the employer may accrue or otherwise earn benefits under any composite plan, with respect to service with that employer, for a 60-month period beginning on the date on which the employer entered into such collective bargaining agreement. (2)

Notice of cessation of obligation

Within 30 days of determining that an employer has ceased to have an obligation to contribute to a legacy plan with respect to employees employed by an employer that is or will be contributing to a composite plan with respect to service of such employees, the plan sponsor of the legacy plan shall notify the plan sponsor of the composite plan of that cessation. (3)

Notice of cessation of accruals

Not later than 30 days after determining that an employer has ceased to have an obligation to contribute to a legacy plan, the plan sponsor of the composite plan shall notify the bargaining parties, the active participants affected by the cessation of accruals, the Secretary, the Secretary of Labor, and the Pension Benefit Guaranty Corporation of the cessation of accruals, the period during which such cessation is in effect, and the reasons therefor. (4)

Limitation on retroactive effect

This subsection shall not apply to benefits accrued before the date on which notice is provided under paragraph (3). (d)

Transition contribution requirements

(1)

In general

A collective bargaining agreement satisfies the transition contribution requirements of this subsection if the agreement— (A)authorizes for payment of contributions to a legacy plan at a rate or rates equal to or greater than the transition contribution rate established under paragraph (2), and (B)does not provide for— (i)a suspension of contributions to the legacy plan with respect to any period of service, or (ii)any new direct or indirect exclusion of younger or newly hired employees of the employer from being taken into account in determining contributions owed to the legacy plan. (2)

Transition contribution rate

(A)

In general

The transition contribution rate for a plan year is the contribution rate that, as certified by the actuary of the legacy plan in accordance with the principles in section 432(b)(3)(B), is reasonably expected to be adequate— (i)to fund the normal cost for the plan year, (ii)to amortize the plan’s unfunded liabilities in level annual installments over 25 years, beginning with the plan year in which the transition contribution rate is first established, and (iii)to amortize any subsequent changes in the legacy plan’s unfunded liability due to experience gains or losses (including investment gains or losses, gains or losses due to contributions greater or less than the contributions made under the prior transition contribution rate, and other actuarial gains or losses), changes in actuarial assumptions, changes to the legacy plan’s benefits, or changes in funding method over a period of 15 plan years beginning with the plan year in which such change in unfunded liability is incurred.The transition contribution rate for any plan year may not be less than the transition contribution rate for the plan year in which such rate is first established. (B)

Multiple rates

If different rates of contribution are payable to the legacy plan by different employers or for different classes of employees, the certification shall specify a transition contribution rate for each such employer. (C)

Rate applicable to employer

(i)

In general

Except as provided by clause (ii), the transition contribution rate applicable to an employer for a plan year is the rate in effect for the plan year of the legacy plan that commences on or after 180 days before the earlier of— (I)the effective date of the collective bargaining agreement pursuant to which the employer contributes to the legacy plan, or (II)5 years after the last plan year for which the transition contribution rate applicable to the employer was established or updated. (ii)

Exception

The transition contribution rate applicable to an employer for the first plan year beginning on or after the commencement of the employer’s obligation to contribute to the composite plan is the rate in effect for the plan year of the legacy plan that commences on or after 180 days before such first plan year. (D)

Effect of legacy plan financial circumstances

If the plan actuary of the legacy plan has certified under section 432 that the plan is in endangered or critical status for a plan year, the transition contribution rate for the following plan year is the rate determined with respect to the employer under the legacy plan’s funding improvement or rehabilitation plan under section 432, if greater than the rate otherwise determined, but in no event greater than 75 percent of the sum of the contribution rates applicable to the legacy plan and the composite plan for the plan year. (E)

Other actuarial assumptions and methods

Except as provided in subparagraph (A), the determination of the transition contribution rate for a plan year shall be based on actuarial assumptions and methods consistent with the minimum funding determinations made under section 431 (or, if applicable, section 432) with respect to the legacy plan for the plan year. (F)

Adjustments in rate

The plan sponsor of a legacy plan from time to time may adjust the transition contribution rate or rates applicable to an employer under this paragraph by increasing some rates and decreasing others if the actuary certifies that such adjusted rates in combination will produce projected contribution income for the plan year beginning on or after the date of certification that is not less than would be produced by the transition contribution rates in effect at the time of the certification. (G)

Notice of transition contribution rate

The plan sponsor of a legacy plan shall provide notice to the parties to collective bargaining agreements pursuant to which contributions are made to the legacy plan of changes to the transition contribution rate requirements at least 30 days before the beginning of the plan year for which the rate is effective. (H)

Notice to composite plan sponsor

Not later than 30 days after a determination by the plan sponsor of a legacy plan that a collective bargaining agreement provides for a rate of contributions that is below the transition contribution rate applicable to one or more employers that are parties to the collective bargaining agreement, the plan sponsor of the legacy plan shall notify the plan sponsor of any composite plan under which employees of such employer would otherwise be eligible to accrue a benefit. (3)

Correction procedures

Pursuant to standards prescribed by the Secretary of Labor, the plan sponsor of a composite plan shall adopt rules and procedures that give the parties to the collective bargaining agreement notice of the failure of such agreement to satisfy the transition contribution requirements of this subsection, and a reasonable opportunity to correct such failure, not to exceed 180 days from the date of notice given under subsection (b)(2). (4)

Supplemental contributions

A collective bargaining agreement may provide for supplemental contributions to the legacy plan for a plan year in excess of the transition contribution rate determined under paragraph (2), regardless of whether the legacy plan is in endangered or critical status for such plan year. (e)

Nonapplication of composite plan restrictions

(1)

In general

The provisions of subsections (a), (b), and (c) shall not apply with respect to a collective bargaining agreement, to the extent the agreement, or a predecessor agreement, provides or provided for contributions to a defined benefit plan that is a legacy plan, as of the first day of the first plan year following a plan year for which the plan actuary certifies that the plan is fully funded, has been fully funded for at least three out of the immediately preceding 5 plan years, and is projected to remain fully funded for at least the following 4 plan years. (2)

Determination of fully funded

A plan is fully funded for purposes of paragraph (1) if, as of the valuation date of the plan for a plan year, the value of the plan’s assets equals or exceeds the present value of the plan’s liabilities, determined in accordance with the rules prescribed by the Pension Benefit Guaranty Corporation under sections 4219(c)(1)(D) and 4281 of Employee Retirement Income and Security Act for multiemployer plans terminating by mass withdrawal, as in effect for the date of the determination, except the plan’s reasonable assumption regarding the starting date of benefits may be used. (3)

Other applicable rules

Except as provided in paragraph (2), actuarial determinations and projections under this section shall be based on the rules in section 432(b)(3) and section 438(b).

440B.

Mergers and asset transfers of composite plans

(a)

In general

Assets and liabilities of a composite plan may only be merged with, or transferred to, another plan if— (1)the other plan is a composite plan, (2)the plan or plans resulting from the merger or transfer is a composite plan, (3)no participant’s accrued benefit or adjustable benefit is lower immediately after the transaction than it was immediately before the transaction, and (4)the value of the assets transferred in the case of a transfer reasonably reflects the value of the amounts contributed with respect to the participants whose benefits are being transferred, adjusted for allocable distributions, investment gains and losses, and administrative expenses. (b)

Legacy plan

(1)

In general

After a merger or transfer involving a composite plan, the legacy plan with respect to an employer that is obligated to contribute to the resulting composite plan is the legacy plan that applied to that employer immediately before the merger or transfer. (2)

Multiple Legacy Plans

If an employer is obligated to contribute to more than one legacy plan with respect to employees eligible to accrue benefits under more than one composite plan and there is a merger or transfer of such legacy plans, the transition contribution rate applicable to the legacy plan resulting from the merger or transfer with respect to that employer shall be determined in accordance with the provisions of section 440A(d)(2)(B).

. (2)

Clerical amendment

The table of subparts for part III of subchapter D of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Subpart C. Composite Plans and Legacy Plans. (c)

Effective date

The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act.

103.

Application of certain requirements to composite plans

(a)

Amendments to the Employee Retirement Income Security Act of 1974

(1)

Treatment for purposes of funding notices

Section 101(f) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1021(f)) is amended— (A)in paragraph (1) by striking title IV applies and inserting title IV applies or which is a composite plan; and (B)by adding at the end the following: (5)

Application to composite plans

The provisions of this subsection shall apply to a composite plan only to the extent prescribed by the Secretary in regulations that take into account the differences between a composite plan and a defined benefit plan that is a multiemployer plan.. (2)

Treatment for purposes of annual report

Section 103 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1023) is amended— (A)in subsection (d) by adding at the end the following sentence: The provisions of this subsection shall apply to a composite plan only to the extent prescribed by the Secretary in regulations that take into account the differences between a composite plan and a defined benefit plan that is a multiemployer plan.; (B)in subsection (f) by adding at the end the following: (3)

Additional information for composite plans

With respect to any composite plan— (A)the provisions of paragraph (1)(A) shall apply by substituting current funded ratio and projected funded ratio (as such terms are defined in section 802(a)(2)) for funded percentage each place it appears; and (B)the provisions of paragraph (2) shall apply only to the extent prescribed by the Secretary in regulations that take into account the differences between a composite plan and a defined benefit plan that is a multiemployer plan.; and (C)by adding at the end the following: (h)

Composite plans

A multiemployer plan that incorporates the features of a composite plan as provided in section 801(b) shall be treated as a single plan for purposes of the report required by this section, except that separate financial statements and actuarial statements shall be provided under paragraphs (3) and (4) of subsection (a) for the defined benefit plan component and for the composite plan component of the multiemployer plan.. (3)

Treatment for purposes of pension benefit statements

Section 105(a) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1025(a)) is amended by adding at the end the following: (4)

Composite plans

For purposes of this subsection, a composite plan shall be treated as a defined benefit plan to the extent prescribed by the Secretary in regulations that take into account the differences between a composite plan and a defined benefit plan that is a multiemployer plan.. (b)

Amendments to the Internal Revenue Code of 1986

Section 6058 of the Internal Revenue Code of 1986 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following: (f)

Composite plans

A multiemployer plan that incorporates the features of a composite plan as provided in section 437(b) shall be treated as a single plan for purposes of the return required by this section, except that separate financial statements shall be provided for the defined benefit plan component and for the composite plan component of the multiemployer plan.. (c)

Effective date

The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act.

104.

Treatment of composite plans under title IV

(a)

Definition

Section 4001(a) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1301(a)) is amended by striking the period at the end of paragraph (21) and inserting a semicolon and by adding at the end the following: (22)

Composite plan

The term composite plan has the meaning set forth in section 801.. (b)

Composite plans disregarded for calculating premiums

Section 4006(a) of such Act (29 U.S.C. 1306(a)) is amended by adding at the end the following: (9)The composite plan component of a multiemployer plan shall be disregarded in determining the premiums due under this section from the multiemployer plan.. (c)

Composite plans not covered

Section 4021(b)(1) of such Act (29 U.S.C. 1321(b)(1)) is amended by striking Act and inserting Act, or a composite plan, as defined in paragraph (43) of section 3 of this Act. (d)

No withdrawal liability

Section 4201 of such Act (29 U.S.C. 1381) is amended by adding at the end the following: (c)Contributions by an employer to the composite plan component of a multiemployer plan shall not be taken into account for any purpose under this title.. (e)

No withdrawal liability for certain plans

Section 4201 of such Act (29 U.S.C. 1381) is further amended by adding at the end the following: (d)Contributions by an employer to a multiemployer plan described in the except clause of section 3(35) of this Act pursuant to a collective bargaining agreement that specifically designates that such contributions shall be allocated to the separate defined contribution accounts of participants under the plan shall not be taken into account with respect to the defined benefit portion of the plan for any purpose under this title (including the determination of the employer’s highest contribution rate under section 4219), even if, under the terms of the plan, participants have the option to transfer assets in their separate defined contribution accounts to the defined benefit portion of the plan in return for service credit under the defined benefit portion, at rates established by the plan sponsor. (e)A legacy plan created under section 805 shall be deemed to have no unfunded vested benefits for purposes of this part, for each plan year following a period of 5 consecutive plan years for which— (1)the plan was fully funded within the meaning of section 805 for at least 3 of the plan years during that period, ending with a plan year for which the plan is fully funded; (2)the plan had no unfunded vested benefits for at least 3 of the plan years during that period, ending with a plan year for which the plan is fully funded; and (3)the plan is projected to be fully funded and to have no unfunded vested benefits for the following four plan years.. (f)

No withdrawal liability for employers contributing to certain fully funded legacy plans

Section 4211 of such Act (29 U.S.C. 1382) is amended by adding at the end the following: (g)No amount of unfunded vested benefits shall be allocated to an employer that has an obligation to contribute to a legacy plan described in subsection (e) of section 4201 for each plan year for which such subsection applies.. (g)

No obligation To contribute

Section 4212 of such Act (29 U.S.C. 1392) is amended by adding at the end the following: (d)

No obligation To contribute

An employer shall not be treated as having an obligation to contribute to a multiemployer defined benefit plan within the meaning of subsection (a) solely because— (1)in the case of a multiemployer plan that includes a composite plan component, the employer has an obligation to contribute to the composite plan component of the plan; (2)the employer has an obligation to contribute to a composite plan that is maintained pursuant to one or more collective bargaining agreements under which the multiemployer defined benefit plan is or previously was maintained; or (3)the employer contributes or has contributed under section 805(d) to a legacy plan associated with a composite plan pursuant to a collective bargaining agreement but employees of that employer were not eligible to accrue benefits under the legacy plan with respect to service with that employer.. (h)

No inference

Nothing in the amendment made by subsection (e) shall be construed to create an inference with respect to the treatment under title IV of the Employee Retirement Income Security Act of 1974, as in effect before such amendment, of contributions by an employer to a multiemployer plan described in the except clause of section 3(35) of such Act that are made before the effective date of subsection (e) specified in subsection (h)(2). (i)

Effective date

(1)

In general

Except as provided in subparagraph (2), the amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act. (2)

Special rule for section 414(k) multiemployer plans

The amendment made by subsection (e) shall apply only to required contributions payable for plan years beginning after the date of the enactment of this Act.

105.

Conforming changes

(a)

Definitions

Section 3 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002) is amended— (1)in paragraph (35), by inserting or a composite plan after other than an individual account plan; and (2)by adding at the end the following: (43)The term composite plan has the meaning given the term in section 801(a).. (b)

Special funding rule for certain legacy plans

(1)

Amendment to Employee Retirement Income Security Act of 1974

Section 304(b) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1084(b)) is amended by adding at the end the following: (9)

Special funding rule for certain legacy plans

In the case of a multiemployer defined benefit plan that has adopted an amendment under section 801(b), in accordance with which no further benefits shall accrue under the multiemployer defined benefit plan, the plan sponsor may combine the outstanding balance of all charge and credit bases and amortize that combined base in level annual installments (until fully amortized) over a period of 25 plan years beginning with the plan year following the date all benefit accruals ceased.. (2)

Amendment to Internal Revenue Code of 1986

Section 431(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (9)

Special funding rule for certain legacy plans

In the case of a multiemployer defined benefit plan that has adopted an amendment under section 437(b), in accordance with which no further benefits shall accrue under the multiemployer defined benefit plan, the plan sponsor may combine the outstanding balance of all charge and credit bases and amortize that combined base in level annual installments (until fully amortized) over a period of 25 plan years beginning with the plan year following the date on which all benefit accruals ceased.. (c)

Benefits after merger, consolidation, or transfer of assets

(1)

Amendment to Employee Retirement Income Security Act of 1974

Section 208 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1058) is amended— (A)by striking so much of the first sentence as precedes may not merge and inserting the following: (1)

In general

Except as provided in paragraph (2), a pension plan may not merge, and; and (B)by striking the second sentence and adding at the end the following: (2)

Special requirements for multiemployer plans

Paragraph (1) shall not apply to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer plan to which title IV of this Act applies or a composite plan.. (2)

Amendments to Internal Revenue Code of 1986

(A)

Qualification requirement

Section 401(a)(12) of the Internal Revenue Code of 1986 is amended— (i)by striking (12) A trust and inserting the following: (12)

Benefits after merger, consolidation, or transfer of assets

(A)

In general

Except as provided in subparagraph (B), a trust; (ii)by striking the second sentence; and (iii)by adding at the end the following: (B)

Special requirements for multiemployer plans

Subparagraph (A) shall not apply to any multiemployer plan with respect to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer plan to which title IV of the Employee Retirement Income Security Act of 1974 applies or a composite plan.. (B)

Additional qualification requirement

Paragraph (1) of section 414(l) of such Code is amended— (i)by striking (1) In general and all that follows through shall not constitute and inserting the following: (1)

Benefit protections: merger, consolidation, transfer

(A)

In general

Except as provided in subparagraph (B), a trust which forms a part of a plan shall not constitute; and (ii)by striking the second sentence; and (iii)by adding at the end the following: (B)

Special requirements for multiemployer plans

Subparagraph (A) does not apply to any multiemployer plan with respect to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer plan to which title IV of the Employee Retirement Income Security Act of 1974 applies or a composite plan.. (d)

Requirements for status as a qualified plan

(1)

Requirement that actuarial assumptions be specified

Section 401(a)(25) of the Internal Revenue Code of 1986 is amended by inserting (in the case of a composite plan, benefits objectively calculated pursuant to a formula) after definitely determinable benefits. (2)

Missing participants in terminating composite plan

Section 401(a)(34) of the Internal Revenue Code of 1986 is amended by striking , a trust and inserting or a composite plan, a trust. (e)

Deduction for contributions to a qualified plan

Section 404(a)(1) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (E) as subparagraph (F) and by inserting after subparagraph (D) the following: (E)

Composite plans

(i)

In general

In the case of a composite plan, subparagraph (D) shall not apply and the maximum amount deductible for a plan year shall be the excess (if any) of— (I)160 percent of the greater of— (aa)the current liability of the plan determined in accordance with the principles of section 431(c)(6)(D), or (bb)the present value of plan liabilities as determined under section 438, over (II)the fair market value of the plan’s assets, projected to the end of the plan year. (ii)

Special rules for predecessor multiemployer plan to composite plan

(I)

In general

Except as provided in subclause (II), if an employer contributes to a composite plan with respect to its employees, contributions by that employer to a multiemployer defined benefit plan with respect to some or all of the same group of employees shall be deductible under sections 162 and this section, subject to the limits in subparagraph (D). (II)

Transition contribution

The full amount of a contribution to satisfy the transition contribution requirement (as defined in section 440A(d)) and allocated to the legacy defined benefit plan for the plan year shall be deductible for the employer’s taxable year ending with or within the plan year.. (f)

Minimum vesting standards

(1)

Years of service under composite plans

(A)

Employee Retirement Income Security Act of 1974

Section 203 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1053) is amended by inserting after subsection (f) the following: (g)

Special rules for computing years of service under composite plans

(1)

In general

In determining a qualified employee’s years of service under a composite plan for purposes of this section, the employee’s years of service under a legacy plan shall be treated as years of service earned under the composite plan. For purposes of such determination, a composite plan shall not be treated as a defined benefit plan pursuant to section 801(d). (2)

Qualified employee

For purposes of this subsection, an employee is a qualified employee if the employee first completes an hour of service under the composite plan (determined without regard to the provisions of this subsection) within the 12-month period immediately preceding or the 24-month period immediately following the date the employee ceased to accrue benefits under the legacy plan. (3)

Certification of years of service

For purposes of paragraph (1), the plan sponsor of the composite plan shall rely on a written certification by the plan sponsor of the legacy plan of the years of service the qualified employee completed under the defined benefit plan as of the date the employee satisfies the requirements of paragraph (2), disregarding any years of service that had been forfeited under the rules of the defined benefit plan before that date. (h)

Special rules for computing years of service under legacy plans

(1)

In general

In determining a qualified employee’s years of service under a legacy plan for purposes of this section, and in addition to any service under applicable regulations, the employee’s years of service under a composite plan shall be treated as years of service earned under the legacy plan. For purposes of such determination, a composite plan shall not be treated as a defined benefit plan pursuant to section 801(d). (2)

Qualified employee

For purposes of this subsection, an employee is a qualified employee if the employee first completes an hour of service under the composite plan (determined without regard to the provisions of this subsection) within the 12-month period immediately preceding or the 24-month period immediately following the date the employee ceased to accrue benefits under the legacy plan. (3)

Certification of years of service

For purposes of paragraph (1), the plan sponsor of the legacy plan shall rely on a written certification by the plan sponsor of the composite plan of the years of service the qualified employee completed under the composite plan after the employee satisfies the requirements of paragraph (2), disregarding any years of service that has been forfeited under the rules of the composite plan.. (B)

Internal Revenue Code of 1986

Section 411(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (14)

Special rules for determining years of service under composite plans

(A)

In general

In determining a qualified employee’s years of service under a composite plan for purposes of this subsection, the employee’s years of service under a legacy plan shall be treated as years of service earned under the composite plan. For purposes of such determination, a composite plan shall not be treated as a defined benefit plan pursuant to section 437(d). (B)

Qualified employee

For purposes of this paragraph, an employee is a qualified employee if the employee first completes an hour of service under the composite plan (determined without regard to the provisions of this paragraph) within the 12-month period immediately preceding or the 24-month period immediately following the date the employee ceased to accrue benefits under the legacy plan. (C)

Certification of years of service

For purposes of subparagraph (A), the plan sponsor of the composite plan shall rely on a written certification by the plan sponsor of the legacy plan of the years of service the qualified employee completed under the legacy plan as of the date the employee satisfies the requirements of subparagraph (B), disregarding any years of service that had been forfeited under the rules of the defined benefit plan before that date. (15)

Special rules for computing years of service under legacy plans

(A)

In general

In determining a qualified employee’s years of service under a legacy plan for purposes of this section, and in addition to any service under applicable regulations, the employee’s years of service under a composite plan shall be treated as years of service earned under the legacy plan. For purposes of such determination, a composite plan shall not be treated as a defined benefit plan pursuant to section 437(d). (B)

Qualified employee

For purposes of this paragraph, an employee is a qualified employee if the employee first completes an hour of service under the composite plan (determined without regard to the provisions of this paragraph) within the 12-month period immediately preceding or the 24-month period immediately following the date the employee ceased to accrue benefits under the legacy plan. (C)

Certification of years of service

For purposes of subparagraph (A), the plan sponsor of the legacy plan shall rely on a written certification by the plan sponsor of the composite plan of the years of service the qualified employee completed under the composite plan after the employee satisfies the requirements of subparagraph (B), disregarding any years of service that has been forfeited under the rules of the composite plan.. (2)

Reduction of benefits

(A)

Employee Retirement Income Security Act of 1974

Section 203(a)(3)(E)(ii) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1053(a)(3)(E)(ii)) is amended— (i)in subclause (I) by striking 4244A and inserting 305(e), 803,; and (ii)in subclause (II) by striking 4245 and inserting 305(e), 4245,. (B)

Internal Revenue Code of 1986

Section 411(a)(3)(F) of the Internal Revenue Code of 1986 is amended— (i)in clause (i) by striking section 418D or under section 4281 of the Employee Retirement Income Security Act of 1974 and inserting section 432(e) or 439 or under section 4281 of the Employee Retirement Income Security Act of 1974; and (ii)in clause (ii) by inserting or 432(e) after section 418E. (3)

Accrued benefit requirements

(A)

Employee Retirement Income Security Act of 1974

Section 204(b)(1)(B)(i) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1054(b)(1)(B)(i)) is amended by inserting , including an amendment reducing or suspending benefits under section 305(e), 803, 4245 or 4281, after any amendment to the plan. (B)

Internal Revenue Code of 1986

Section 411(b)(1)(B)(i) of the Internal Revenue Code of 1986 is amended by inserting , including an amendment reducing or suspending benefits under section 418E, 432(e) or 439, or under section 4281 of the Employee Retirement Income Security Act of 1974, after any amendment to the plan. (4)

Additional accrued benefit requirements

(A)

Employee Retirement Income Security Act of 1974

Section 204(b)(1)(H)(v) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1053(b)(1)(H)(v)) is amended by inserting before the period at the end the following: , or benefits are reduced or suspended under section 305(e), 803, 4245, or 4281. (B)

Internal Revenue Code of 1986

Section 411(b)(1)(H)(iv) of the Internal Revenue Code of 1986 is amended— (i)in the heading by striking benefit and inserting benefit and the suspension and reduction of certain benefits; and (ii)in the text by inserting before the period at the end the following: , or benefits are reduced or suspended under section 418E, 432(e), or 439, or under section 4281 of the Employee Retirement Income Security Act of 1974. (5)

Accrued benefit not to be decreased by amendment

(A)

Employee Retirement Income Security Act of 1974

Section 204(g)(1) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1053(g)(1)) is amended by inserting after 302(d)(2) the following: , 305(e), 803, 4245,. (B)

Internal revenue code of 1986

Section 411(d)(6)(A) of the Internal Revenue Code of 1986 is amended by inserting after 412(d)(2), the following: 418E, 432(e), or 439,. (g)

Certain funding rules not applicable

(1)

Employee Retirement Income Security Act of 1974

Section 305 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1085) is amended by adding at the end the following: (k)

Legacy plans

Sections 302, 304, and 305 shall not apply to an employer that has an obligation to contribute to a plan that is a legacy plan within the meaning of section 805(a) solely because the employer has an obligation to contribute to a composite plan described in section 801 that is associated with that legacy plan.. (2)

Internal Revenue Code of 1986

Section 432 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (k)

Legacy plans

Sections 412, 431, and 432 shall not apply to an employer that has an obligation to contribute to a plan that is a legacy plan within the meaning of section 440A(a) solely because the employer has an obligation to contribute to a composite plan described in section 437 that is associated with that legacy plan.. (h)

Termination of composite plan

Section 403(d) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1103(d) is amended— (1)in paragraph (1), by striking regulations of the Secretary. and inserting regulations of the Secretary, or as provided in paragraph (3).; and (2)by adding at the end the following: (3)Section 4044(a) of this Act shall be applied in the case of the termination of a composite plan by— (A)limiting the benefits subject to paragraph (3) thereof to benefits as defined in section 802(b)(3)(B); and (B)including in the benefits subject to paragraph (4) all other benefits (if any) of individuals under the plan that would be guaranteed under section 4022A if the plan were subject to title IV.. (i)

Good faith compliance prior to guidance

Where the implementation of any provision of law added or amended by this division is subject to issuance of regulations by the Secretary of Labor, the Secretary of the Treasury, or the Pension Benefit Guaranty Corporation, a multiemployer plan shall not be treated as failing to meet the requirements of any such provision prior to the issuance of final regulations or other guidance to carry out such provision if such plan is operated in accordance with a reasonable, good faith interpretation of such provision.

106.

Effective date

Unless otherwise specified, the amendments made by this division shall apply to plan years beginning after the date of the enactment of this Act.

I

Continued Assistance to Unemployed Workers

J

Emergency Assistance, Elder Justice, and Child and Family Support

K

Health Provisions

100.

Short title

This division may be cited as the Investing in America’s Health Care During the COVID–19 Pandemic Act.

L

Veterans and Servicemembers Provisions

101.

Increase of amount of certain Department of Veterans Affairs payments during emergency period resulting from COVID–19 pandemic

(a)

In general

During the covered period, the Secretary of Veterans Affairs shall apply each of the following provisions of title 38, United States Code, by substituting for each of the dollar amounts in such provision the amount equal to 125 percent of the dollar amount that was in effect under such provision on the date of the enactment of this Act: (1)Subsections (l), (m), (r), and (t) of section 1114. (2)Paragraph (1)(E) of section 1115. (3)Subsection (c) of section 1311. (4)Subsection (g) of section 1315. (5)Paragraphs (1) and (2) of subsection (d) of section 1521. (6)Paragraphs (2) and (4) of subsection (f) of section 1521. (b)

Treatment of amounts

Any amount payable to an individual under subsection (a) in excess of the amount otherwise in effect shall be in addition to any other benefit or any other amount payable to that individual under any provision of law referred to in subsection (a) or any other provision of law administered by the Secretary of Veterans Affairs. (c)

Covered period

In this section, the covered period is the period that begins on the date of the enactment of this Act and ends 60 days after the last day of the emergency period (as defined in section 1135(g)(1) of the Social Security Act (42 U.S.C. 1320b-5(g)(1))) resulting from the COVID–19 pandemic.

102.

Prohibition on copayments and cost sharing for veterans receiving preventive services relating to COVID–19

(a)

Prohibition

The Secretary of Veterans Affairs may not require any copayment or other cost sharing under chapter 17 of title 38, United States Code, for qualifying coronavirus preventive services. The requirement described in this subsection shall take effect with respect to a qualifying coronavirus preventive service on the specified date. (b)

Definitions

In this section, the terms qualifying coronavirus preventive service and specified date have the meaning given those terms in section 3203 of the CARES Act (Public Law 116–136).

103.

Emergency treatment for veterans during COVID–19 emergency period

(a)

Emergency treatment

Notwithstanding section 1725 or 1728 of title 38, United States Code, or any other provision of law administered by the Secretary of Veterans Affairs pertaining to furnishing emergency treatment to veterans at non-Department facilities, during the period of a covered public health emergency, the Secretary of Veterans Affairs shall furnish to an eligible veteran emergency treatment at a non-Department facility in accordance with this section. (b)

Authorization not required

The Secretary may not require an eligible veteran to seek authorization by the Secretary for emergency treatment furnished to the veteran pursuant to subsection (a). (c)

Payment rates

(1)

Determination

The rate paid for emergency treatment furnished to eligible veterans pursuant to subsection (a) shall be equal to the rate paid by the United States to a provider of services (as defined in section 1861(u) of the Social Security Act (42 U.S.C. 1395x(u))) or a supplier (as defined in section 1861(d) of such Act (42 U.S.C. 1395x(d))) under the Medicare program under title XI or title XVIII of the Social Security Act (42 U.S.C. 1301 et seq.), including section 1834 of such Act (42 U.S.C. 1395m), for the same treatment. (2)

Finality

A payment in the amount payable under paragraph (1) for emergency treatment furnished to an eligible veteran pursuant to subsection (a) shall be considered payment in full and shall extinguish the veteran's liability to the provider of such treatment, unless the provider rejects the payment and refunds to the United States such amount by not later than 30 days after receiving the payment. (d)

Claims processed by third party administrators

(1)

Requirement

Not later than 30 days after the date of the enactment of this Act, the Secretary shall seek to award a contract to one or more entities, or to modify an existing contract, to process claims for payment for emergency treatment furnished to eligible veterans pursuant to subsection (a). (2)

Prompt payment standard

Section 1703D of title 38, United States Code, shall apply with respect to claims for payment for emergency treatment furnished to eligible veterans pursuant to subsection (a). (e)

Primary payer

The Secretary shall be the primary payer with respect to emergency treatment furnished to eligible veterans pursuant to subsection (a), and with respect to the transportation of a veteran by ambulance. In any case in which an eligible veteran is furnished such emergency treatment for a non-service-connected disability described in subsection (a)(2) of section 1729 of title 38, United States Code, the Secretary shall recover or collect reasonable charges for such treatment from a health plan contract described in such section 1729 in accordance with such section. (f)

Application

This section shall apply to emergency treatment furnished to eligible veterans during the period of a covered public health emergency, regardless of whether treatment was furnished before the date of the enactment of this Act. (g)

Definitions

In this section: (1)The term covered public health emergency means the declaration— (A)of a public health emergency, based on an outbreak of COVID–19 by the Secretary of Health and Human Services under section 319 of the Public Health Service Act (42 U.S.C. 247d); or (B)of a domestic emergency, based on an outbreak of COVID–19 by the President, the Secretary of Homeland Security, or a State or local authority. (2)The term eligible veteran means a veteran enrolled in the health care system established under section 1705 of title 38, United States Code. (3)The term emergency treatment means medical care or services rendered in a medical emergency of such nature that a prudent layperson reasonably expects that delay in seeking immediate medical attention would be hazardous to life or health. (4)The term non-Department facility has the meaning given that term in section 1701 of title 38, United States Code.

104.

HUD–VASH program

The Secretary of Housing and Urban Development shall take such actions with respect to the supported housing program carried out under section 8(o)(19) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)(19)) in conjunction with the Department of Veterans Affairs (commonly referred to as HUD–VASH), and shall require public housing agencies administering assistance under such program to take such actions, as may be appropriate to facilitate the issuance and utilization of vouchers for rental assistance under such program during the period of the covered public health emergency (as such term is defined in section 1 of this Act), including the following actions: (1)Establishing mechanisms and procedures providing for referral and application documents used under such program to be received by fax, electronic mail, drop box, or other means not requiring in-person contact. (2)Establishing mechanisms and procedures for processing applications for participation in such program that do not require identification or verification of identity by social security number or photo ID in cases in which closure of governmental offices prevents confirmation or verification of identity by such means. (3)Providing for waiver of requirements to conduct housing quality standard inspections with respect to dwelling units for which rental assistance is provided under such program.

105.

Deferral of certain debts arising from benefits under laws administered by the Secretary of Veterans Affairs

(a)

In general

During the covered period, the Secretary of Veterans Affairs may not— (1)take any action to collect a covered debt (including the offset of any payment by the Secretary); (2)record a covered debt; (3)issue notice of a covered debt to a person or a consumer reporting agency; (4)allow any interest to accrue on a covered debt; or (5)apply any administrative fee to a covered debt. (b)

Exception

Notwithstanding subsection (a), the Secretary may collect a payment regarding a covered debt (including interest or any administrative fee) from a person (or the fiduciary of that person) who elects to make such a payment during the covered period. (c)

Definitions

In this section: (1)The term consumer reporting agency has the meaning given that term in section 5701 of title 38, United States Code. (2)The term covered debt means a debt— (A)owed by a person (including a fiduciary) to the United States; (B)arising from a benefit under a covered law; and (C)that is not subject to recovery under— (i)section 3729 of title 31, United States Code; (ii)section 1729 of title 38, United States Code; or (iii)Public Law 87–693 (42 U.S.C. 2651). (3)The term covered law means any law administered by the Secretary of Veterans Affairs through— (A)the Under Secretary for Health; or (B)the Under Secretary for Benefits. (4)The term covered period means— (A)the COVID–19 emergency period; and (B)the 60 days immediately following the date of the end of the COVID–19 emergency period. (5)The term COVID–19 emergency period means the emergency period described in section 1135(g)(1)(B) of the Social Security Act (42 U.S.C. 1320b-5(g)(1)(B)).

106.

Tolling of deadlines relating to claims for benefits administered by Secretary of Veterans Affairs

(a)

Required tolling

With respect to claims and appeals made by a claimant, the covered period shall be excluded in computing the following: (1)In cases where an individual expresses an intent to file a claim, the period in which the individual is required to file the claim in order to have the effective date of the claim be determined based on the date of such intent, as described in section 3.155(b)(1) of title 38, Code of Federal Regulations. (2)The period in which the claimant is required to take an action pursuant to section 5104C of title 38, United States Code. (3)The period in which the claimant is required to appeal a change in service-connected or employability status or change in physical condition described in section 5112(b)(6) of such title. (4)The period in which an individual is required to file a notice of appeal under section 7266 of such title. (5)Any other period in which a claimant or beneficiary is required to act with respect to filing, perfecting, or appealing a claim, as determined appropriate by the Secretary of Veterans Affairs. (b)

Use of postmark dates

With respect to claims filed using nonelectronic means and appeals made during the covered period, the Secretary of Veterans Affairs and the Court of Appeals for Veterans Claims, as the case may be, shall administer the provisions of title 38, United States Code, as follows: (1)In section 5110— (A)in subsection (a)— (i)in paragraph (1), by substituting the earlier of the date of receipt of application therefor and the date of the postmark or other official proof of mailing date of the application therefor for the date of receipt of application therefor; and (ii)in paragraph (3), by substituting the earlier of the date of receipt of the supplemental claim and the date of the postmark or other official proof of mailing date of the supplemental claim for the date of receipt of the supplemental claim; and (B)in subsection (b)(2)(A), by substituting the earlier of the date of receipt of application and the date of the postmark or other official proof of mailing date of the application for the date of receipt of the application. (2)In section 7266, without regard to subsection (d). (c)

Definitions

In this section: (1)The term claimant has the meaning given that term in section 5100 of title 38, United States Code. (2)The term covered period means the period beginning on the date of the emergency period (as defined in section 1135(g)(1) of the Social Security Act (42 U.S.C. 1320b-5(g)(1))) resulting from the COVID–19 pandemic and ending 90 days after the last day of such emergency period.

107.

Provision of Department of Veterans Affairs hospital care and medical services to certain veterans who are unemployed or lost employer-sponsored health care coverage by reason of a covered public health emergency

(a)

In general

During the 12-month period beginning on the date on which a covered veteran applies for hospital care or medical services under this section, the Secretary of Veterans Affairs shall consider the covered veteran to be unable to defray the expenses of necessary care for purposes of section 1722 of title 38, United States Code, and shall furnish to such veteran hospital care and medical services under chapter 17 of title 38, United States Code. (b)

Covered veteran

For purposes of this section, a covered veteran is a veteran— (1)who— (A)is unemployed; or (B)has lost access to a group health plan or group health insurance coverage by reason of a covered public health emergency; and (2)whose projected attributable income for the 12-month period beginning on the date of application for hospital care or medical services under this section is not more than the amount in effect under section 1722(b) of title 38, United States Code. (c)

Definitions

In this section: (1)The term covered public health emergency means the declaration— (A)of a public health emergency, based on an outbreak of COVID–19 by the Secretary of Health and Human Services under section 319 of the Public Health Service Act (42 U.S.C. 247d); or (B)of a domestic emergency, based on an outbreak of COVID–19 by the President, the Secretary of Homeland Security, or State, or local authority. (2)The terms group health plan and group health insurance coverage have the meaning given such terms in section 2701 of the Public Health Service Act (42 U.S.C. 300gg-3).

108.

Expansion of Vet Center services to veterans and members of the Armed Forces who perform certain service in response to covered public health emergency

(a)

In General

Section 1712A of title 38, United States Code, is amended— (1)by striking clauses (i) through (iv) both places it appears and inserting clauses (i) through (v); (2)by striking in clause (v) both places it appears and inserting in clause (vi); (3)in subsection (a)(1)(C)— (A)by redesignating clauses (iv) and (v) as clauses (v) and (vi), respectively; and (B)by inserting after clause (iii) the following new clause (iv): (iv)Any individual who is a veteran or member of the Armed Forces (including the reserve components), who, in response to a covered public health emergency, performed active service or State active duty for a period of at least 14 days.; and (4)in subsection (h), by adding at the end the following new paragraphs: (4)The term active service has the meaning given that term in section 101 of title 10. (5)The term covered public health emergency means the declaration— (A)of a public health emergency, based on an outbreak of COVID–19, by the Secretary of Health and Human Services under section 319 of the Public Health Service Act (42 U.S.C. 247d); or (B)of a domestic emergency, based on an outbreak of COVID–19, by the President, the Secretary of Homeland Security, or a State or local authority.. (b)

Conforming amendment

Section 201(q)(4) of the Commander John Scott Hannon Veterans Mental Health Care Improvement Act of 2019 is amended by striking clauses (i) through (iv) of section 1712A(a)(1)(C) and inserting clauses (i) through (v) of section 1712A(a)(1)(C).

M

Consumer Protection and Telecommunications Provisions

N

Agriculture Provisions

100.

Definitions

In this division: (1)The term COVID–19 means the disease caused by SARS–CoV–2, or any viral strain mutating therefrom with pandemic potential. (2)The term COVID–19 public health emergency means the public health emergency declared by the Secretary of Health and Human Services under section 319 of the Public Health Services Act (42 U.S.C. 247d) on January 31, 2020, with respect to COVID–19 (including any renewal of that declaration). (3)The term Secretary means the Secretary of Agriculture.

O

COVID–19 HERO ACT

1.

Short title

This division may be cited as the COVID–19 Housing, Economic Relief, and Oversight Act or the COVID–19 HERO Act.

P

ACCESS Act

101.

Short title

This Act may be cited as the American Coronavirus/COVID–19 Election Safety and Security Act or the ACCESS Act.

102.

Requirements for Federal election contingency plans in response to natural disasters and emergencies

(a)

In general

(1)

Establishment

Not later than 90 days after the date of the enactment of this Act, each State and each jurisdiction in a State which is responsible for administering elections for Federal office shall establish and make publicly available a contingency plan to enable individuals to vote in elections for Federal office during a state of emergency, public health emergency, or national emergency which has been declared for reasons including— (A)a natural disaster; or (B)an infectious disease. (2)

Updating

Each State and jurisdiction shall update the contingency plan established under this subsection not less frequently than every 5 years. (b)

Requirements Relating to Safety

The contingency plan established under subsection (a) shall include initiatives to provide equipment and resources needed to protect the health and safety of poll workers and voters when voting in person. (c)

Requirements relating to recruitment of poll workers

The contingency plan established under subsection (a) shall include initiatives by the chief State election official and local election officials to recruit poll workers from resilient or unaffected populations, which may include— (1)employees of other State and local government offices; and (2)in the case in which an infectious disease poses significant increased health risks to elderly individuals, students of secondary schools and institutions of higher education in the State. (d)

Enforcement

(1)

Attorney general

The Attorney General may bring a civil action against any State or jurisdiction in an appropriate United States District Court for such declaratory and injunctive relief (including a temporary restraining order, a permanent or temporary injunction, or other order) as may be necessary to carry out the requirements of this section. (2)

Private right of action

(A)

In general

In the case of a violation of this section, any person who is aggrieved by such violation may provide written notice of the violation to the chief election official of the State involved. (B)

Relief

If the violation is not corrected within 20 days after receipt of a notice under subparagraph (A), or within 5 days after receipt of the notice if the violation occurred within 120 days before the date of an election for Federal office, the aggrieved person may, in a civil action, obtain declaratory or injunctive relief with respect to the violation. (C)

Special rule

If the violation occurred within 5 days before the date of an election for Federal office, the aggrieved person need not provide notice to the chief election official of the State involved under subparagraph (A) before bringing a civil action under subparagraph (B). (e)

Definitions

(1)

Election for Federal office

For purposes of this section, the term election for Federal office means a general, special, primary, or runoff election for the office of President or Vice President, or of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress. (2)

State

For purposes of this section, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, and the Commonwealth of the Northern Mariana Islands. (f)

Effective date

This section shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office.

103.

Early voting and voting by mail

(a)

Requirements

Title III of the Help America Vote Act of 2002 (52 U.S.C. 21081 et seq.) is amended by adding at the end the following new subtitle: C

Other Requirements

321.

Early voting

(a)

Requiring allowing voting prior to date of election

(1)

In general

Each State shall allow individuals to vote in an election for Federal office during an early voting period which occurs prior to the date of the election, in the same manner as voting is allowed on such date. (2)

Length of period

The early voting period required under this subsection with respect to an election shall consist of a period of consecutive days (including weekends) which begins on the 15th day before the date of the election (or, at the option of the State, on a day prior to the 15th day before the date of the election) and ends on the date of the election. (b)

Minimum early voting requirements

Each polling place which allows voting during an early voting period under subsection (a) shall— (1)allow such voting for no less than 10 hours on each day; (2)have uniform hours each day for which such voting occurs; and (3)allow such voting to be held for some period of time prior to 9:00 a.m (local time) and some period of time after 5:00 p.m. (local time). (c)

Location of polling places

(1)

Proximity to public transportation

To the greatest extent practicable, a State shall ensure that each polling place which allows voting during an early voting period under subsection (a) is located within walking distance of a stop on a public transportation route. (2)

Availability in rural areas

The State shall ensure that polling places which allow voting during an early voting period under subsection (a) will be located in rural areas of the State, and shall ensure that such polling places are located in communities which will provide the greatest opportunity for residents of rural areas to vote during the early voting period. (d)

Standards

(1)

In general

The Commission shall issue standards for the administration of voting prior to the day scheduled for a Federal election. Such standards shall include the nondiscriminatory geographic placement of polling places at which such voting occurs. (2)

Deviation

The standards described in paragraph (1) shall permit States, upon providing adequate public notice, to deviate from any requirement in the case of unforeseen circumstances such as a natural disaster, terrorist attack, or a change in voter turnout. (e)

Ballot processing and scanning requirements

(1)

In general

The State shall begin processing and scanning ballots cast during early voting for tabulation at least 14 days prior to the date of the election involved. (2)

Limitation

Nothing in this subsection shall be construed to permit a State to tabulate ballots in an election before the closing of the polls on the date of the election. (f)

Effective date

This section shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office.

322.

Promoting ability of voters to vote by mail

(a)

Uniform availability of absentee voting to all voters

(1)

In general

If an individual in a State is eligible to cast a vote in an election for Federal office, the State may not impose any additional conditions or requirements on the eligibility of the individual to cast the vote in such election by absentee ballot by mail. (2)

Administration of voting by mail

(A)

Prohibiting identification requirement as condition of obtaining ballot

A State may not require an individual to provide any form of identification as a condition of obtaining an absentee ballot, except that nothing in this paragraph may be construed to prevent a State from requiring a signature of the individual or similar affirmation as a condition of obtaining an absentee ballot. (B)

Prohibiting requirement to provide notarization or witness signature as condition of obtaining or casting ballot

A State may not require notarization or witness signature or other formal authentication (other than voter attestation) as a condition of obtaining or casting an absentee ballot. (C)

Deadline for returning ballot

A State may impose a deadline for requesting the absentee ballot and related voting materials from the appropriate State or local election official and for returning the ballot to the appropriate State or local election official. (3)

Application for all future elections

At the option of an individual, a State shall treat the individual’s application to vote by absentee ballot by mail in an election for Federal office as an application to vote by absentee ballot by mail in all subsequent Federal elections held in the State. (b)

Due process requirements for States requiring signature verification

(1)

Requirement

(A)

In general

A State may not impose a signature verification requirement as a condition of accepting and counting an absentee ballot submitted by any individual with respect to an election for Federal office unless the State meets the due process requirements described in paragraph (2). (B)

Signature verification requirement described

In this subsection, a signature verification requirement is a requirement that an election official verify the identification of an individual by comparing the individual’s signature on the absentee ballot with the individual’s signature on the official list of registered voters in the State or another official record or other document used by the State to verify the signatures of voters. (2)

Due process requirements

(A)

Notice and opportunity to cure discrepancy

If an individual submits an absentee ballot and the appropriate State or local election official determines that a discrepancy exists between the signature on such ballot and the signature of such individual on the official list of registered voters in the State or other official record or document used by the State to verify the signatures of voters, such election official, prior to making a final determination as to the validity of such ballot, shall— (i)make a good faith effort to immediately notify the individual by mail, telephone, and (if available) electronic mail that— (I)a discrepancy exists between the signature on such ballot and the signature of the individual on the official list of registered voters in the State, and (II)if such discrepancy is not cured prior to the expiration of the 10-day period which begins on the date the official notifies the individual of the discrepancy, such ballot will not be counted; and (ii)cure such discrepancy and count the ballot if, prior to the expiration of the 10-day period described in clause (i)(II), the individual provides the official with information to cure such discrepancy, either in person, by telephone, or by electronic methods. (B)

Notice and opportunity to provide missing signature

If an individual submits an absentee ballot without a signature, the appropriate State or local election official, prior to making a final determination as to the validity of the ballot, shall— (i)make a good faith effort to immediately notify the individual by mail, telephone, and (if available) electronic mail that— (I)the ballot did not include a signature, and (II)if the individual does not provide the missing signature prior to the expiration of the 10-day period which begins on the date the official notifies the individual that the ballot did not include a signature, such ballot will not be counted; and (ii)count the ballot if, prior to the expiration of the 10-day period described in clause (i)(II), the individual provides the official with the missing signature on a form proscribed by the State. (C)

Other requirements

An election official may not make a determination that a discrepancy exists between the signature on an absentee ballot and the signature of the individual who submits the ballot on the official list of registered voters in the State or other official record or other document used by the State to verify the signatures of voters unless— (i)at least 2 election officials make the determination; and (ii)each official who makes the determination has received training in procedures used to verify signatures. (3)

Report

(A)

In general

Not later than 120 days after the end of a Federal election cycle, each chief State election official shall submit to Congress a report containing the following information for the applicable Federal election cycle in the State: (i)The number of ballots invalidated due to a discrepancy under this subsection. (ii)Description of attempts to contact voters to provide notice as required by this subsection. (iii)Description of the cure process developed by such State pursuant to this subsection, including the number of ballots determined valid as a result of such process. (B)

Federal election cycle defined

For purposes of this subsection, the term Federal election cycle means the period beginning on January 1 of any odd numbered year and ending on December 31 of the following year. (c)

Methods and timing for transmission of ballots and balloting materials to voters

(1)

Method for requesting ballot

In addition to such other methods as the State may establish for an individual to request an absentee ballot, the State shall permit an individual to submit a request for an absentee ballot online. The State shall be considered to meet the requirements of this paragraph if the website of the appropriate State or local election official allows an absentee ballot request application to be completed and submitted online and if the website permits the individual— (A)to print the application so that the individual may complete the application and return it to the official; or (B)request that a paper copy of the application be transmitted to the individual by mail or electronic mail so that the individual may complete the application and return it to the official. (2)

Ensuring delivery prior to election

If an individual requests to vote by absentee ballot in an election for Federal office, the appropriate State or local election official shall ensure that the ballot and relating voting materials are received by the individual prior to the date of the election so long as the individual’s request is received by the official not later than 5 days (excluding Saturdays, Sundays, and legal public holidays) before the date of the election, except that nothing in this paragraph shall preclude a State or local jurisdiction from allowing for the acceptance and processing of ballot requests submitted or received after such required period. (d)

Accessibility for individuals with disabilities

The State shall ensure that all absentee ballots and related voting materials in elections for Federal office are accessible to individuals with disabilities in a manner that provides the same opportunity for access and participation (including with privacy and independence) as for other voters. (e)

Uniform deadline for acceptance of mailed ballots

(1)

In General

A State may not refuse to accept or process a ballot submitted by an individual by mail with respect to an election for Federal office in the State on the grounds that the individual did not meet a deadline for returning the ballot to the appropriate State or local election official if— (A)the ballot is postmarked, signed, or otherwise indicated by the United States Postal Service to have been mailed on or before the date of the election; and (B)the ballot is received by the appropriate election official prior to the expiration of the 10-day period which begins on the date of the election. (2)

Rule of construction

Nothing in this subsection shall be construed to prohibit a State from having a law that allows for counting of ballots in an election for Federal office that are received through the mail after the date that is 10 days after the date of the election. (f)

Alternative methods of returning ballots

(1)

In general

In addition to permitting an individual to whom a ballot in an election was provided under this section to return the ballot to an election official by mail, the State shall permit the individual to cast the ballot by delivering the ballot at such times and to such locations as the State may establish, including— (A)permitting the individual to deliver the ballot to a polling place on any date on which voting in the election is held at the polling place; and (B)permitting the individual to deliver the ballot to a designated ballot drop-off location. (2)

Permitting voters to designate other person to return ballot

The State— (A)shall permit a voter to designate any person to return a voted and sealed absentee ballot to the post office, a ballot drop-off location, tribally designated building, or election office so long as the person designated to return the ballot does not receive any form of compensation based on the number of ballots that the person has returned and no individual, group, or organization provides compensation on this basis; and (B)may not put any limit on how many voted and sealed absentee ballots any designated person can return to the post office, a ballot drop off location, tribally designated building, or election office. (g)

Ballot processing and scanning requirements

(1)

In general

The State shall begin processing and scanning ballots cast by mail for tabulation at least 14 days prior to the date of the election involved. (2)

Limitation

Nothing in this subsection shall be construed to permit a State to tabulate ballots in an election before the closing of the polls on the date of the election. (h)

Rule of construction

Nothing in this section shall be construed to affect the authority of States to conduct elections for Federal office through the use of polling places at which individuals cast ballots. (i)

No effect on ballots submitted by absent military and overseas voters

Nothing in this section may be construed to affect the treatment of any ballot submitted by an individual who is entitled to vote by absentee ballot under the Uniformed and Overseas Citizens Absentee Voting Act (52 U.S.C. 20301 et seq.). (j)

Effective date

This section shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office.

323.

Absentee ballot tracking program

(a)

Requirement

Each State shall carry out a program to track and confirm the receipt of absentee ballots in an election for Federal office under which the State or local election official responsible for the receipt of voted absentee ballots in the election carries out procedures to track and confirm the receipt of such ballots, and makes information on the receipt of such ballots available to the individual who cast the ballot, by means of online access using the Internet site of the official’s office. (b)

Information on whether vote was counted

The information referred to under subsection (a) with respect to the receipt of an absentee ballot shall include information regarding whether the vote cast on the ballot was counted, and, in the case of a vote which was not counted, the reasons therefor. (c)

Use of Toll-Free Telephone Number by Officials Without Internet Site

A program established by a State or local election official whose office does not have an Internet site may meet the requirements of subsection (a) if the official has established a toll-free telephone number that may be used by an individual who cast an absentee ballot to obtain the information on the receipt of the voted absentee ballot as provided under such subsection. (d)

Effective date

This section shall begin to apply on that date that is 90 days after the date of the enactment of this section.

324.

Rules for counting provisional ballots

(a)

Statewide counting of provisional ballots

(1)

In general

For purposes of section 302(a)(4), notwithstanding the precinct or polling place at which a provisional ballot is cast within the State, the appropriate election official shall count each vote on such ballot for each election in which the individual who cast such ballot is eligible to vote. (2)

Effective date

This subsection shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office. (b)

Uniform and nondiscriminatory standards

(1)

In general

Consistent with the requirements of section 302, each State shall establish uniform and nondiscriminatory standards for the issuance, handling, and counting of provisional ballots. (2)

Effective date

This subsection shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office.

325.

Coverage of Commonwealth of Northern Mariana Islands

In this subtitle, the term State includes the Commonwealth of the Northern Mariana Islands.

326.

Minimum requirements for expanding ability of individuals to vote

The requirements of this subtitle are minimum requirements, and nothing in this subtitle may be construed to prevent a State from establishing standards which promote the ability of individuals to vote in elections for Federal office, so long as such standards are not inconsistent with the requirements of this subtitle or other Federal laws.

. (b)

Conforming amendment relating to issuance of voluntary guidance by Election Assistance Commission

Section 311(b) of such Act (52 U.S.C. 21101(b)) is amended— (1)by striking and at the end of paragraph (2); (2)by striking the period at the end of paragraph (3) and inserting ; and; and (3)by adding at the end the following new paragraph: (4)in the case of the recommendations with respect to subtitle C, June 30, 2020.. (c)

Enforcement

(1)

Coverage under existing enforcement provisions

Section 401 of such Act (52 U.S.C. 21111) is amended by striking and 303 and inserting 303, and subtitle C of title III. (2)

Availability of private right of action

Title IV of such (52 U.S.C. 21111 et seq.) is amended by adding at the end the following new section:

403.

Private right of action for violations of certain requirements

(a)

In general

In the case of a violation of subtitle C of title III, section 402 shall not apply and any person who is aggrieved by such violation may provide written notice of the violation to the chief election official of the State involved. (b)

Relief

If the violation is not corrected within 20 days after receipt of a notice under subsection (a), or within 5 days after receipt of the notice if the violation occurred within 120 days before the date of an election for Federal office, the aggrieved person may, in a civil action, obtain declaratory or injunctive relief with respect to the violation. (c)

Special rule

If the violation occurred within 5 days before the date of an election for Federal office, the aggrieved person need not provide notice to the chief election official of the State involved under subsection (a) before bringing a civil action under subsection (b).

. (d)

Clerical amendment

The table of contents of such Act is amended— (1)by adding at the end of the items relating to title III the following: Subtitle C—Other Requirements Sec. 321. Early voting. Sec. 322. Promoting ability of voters to vote by mail. Sec. 323. Absentee ballot tracking program. Sec. 324. Rules for counting provisional ballots. Sec. 325. Coverage of Commonwealth of Northern Mariana Islands. Sec. 326. Minimum requirements for expanding ability of individuals to vote.; and (2)by adding at the end of the items relating to title IV the following new item: Sec. 403. Private right of action for violations of certain requirements. .

104.

Permitting use of sworn written statement to meet identification requirements for voting

(a)

Permitting use of statement

Subtitle C of title III of the Help America Vote Act of 2002, as added by section 160003(a), is amended— (1)by redesignating sections 325 and 326 as sections 326 and 327; and (2)by inserting after section 324 the following new section:

325.

Permitting use of sworn written statement to meet identification requirements

(a)

Use of statement

(1)

In general

Except as provided in subsection (c), if a State has in effect a requirement that an individual present identification as a condition of casting a ballot in an election for Federal office, the State shall permit the individual to meet the requirement— (A)in the case of an individual who desires to vote in person, by presenting the appropriate State or local election official with a sworn written statement, signed by the individual under penalty of perjury, attesting to the individual’s identity and attesting that the individual is eligible to vote in the election; or (B)in the case of an individual who desires to vote by mail, by submitting with the ballot the statement described in subparagraph (A). (2)

Development of pre-printed version of statement by Commission

The Commission shall develop a pre-printed version of the statement described in paragraph (1)(A) which includes a blank space for an individual to provide a name and signature for use by election officials in States which are subject to paragraph (1). (3)

Providing pre-printed copy of statement

A State which is subject to paragraph (1) shall— (A)make copies of the pre-printed version of the statement described in paragraph (1)(A) which is prepared by the Commission available at polling places for election officials to distribute to individuals who desire to vote in person; and (B)include a copy of such pre-printed version of the statement with each blank absentee or other ballot transmitted to an individual who desires to vote by mail. (b)

Requiring use of ballot in same manner as individuals presenting identification

An individual who presents or submits a sworn written statement in accordance with subsection (a)(1) shall be permitted to cast a ballot in the election in the same manner as an individual who presents identification. (c)

Exception for first-time voters registering by mail

Subsections (a) and (b) do not apply with respect to any individual described in paragraph (1) of section 303(b) who is required to meet the requirements of paragraph (2) of such section.

. (b)

Requiring States to include information on use of sworn written statement in voting information material posted at polling places

Section 302(b)(2) of such Act (52 U.S.C. 21082(b)(2)), is amended— (1)by striking and at the end of subparagraph (E); (2)by striking the period at the end of subparagraph (F) and inserting ; and; and (3)by adding at the end the following new subparagraph: (G)in the case of a State that has in effect a requirement that an individual present identification as a condition of casting a ballot in an election for Federal office, information on how an individual may meet such requirement by presenting a sworn written statement in accordance with section 303A.. (c)

Clerical amendment

The table of contents of such Act, as amended by section 160003, is amended— (1)by redesignating the items relating to sections 325 and 326 as relating to sections 326 and 327; and (2)by inserting after the item relating to section 324 the following new item: Sec. 325. Permitting use of sworn written statement to meet identification requirements.. (d)

Effective date

The amendments made by this section shall apply with respect to elections occurring on or after the date of the enactment of this Act.

105.

Voting materials postage

(a)

Prepayment of postage on return envelopes

(1)

In general

Subtitle C of title III of the Help America Vote Act of 2002, as added by section 160003(a) and as amended by section 160004(a), is further amended— (A)by redesignating sections 326 and 327 as sections 327 and 328; and (B)by inserting after section 325 the following new section:

326.

Prepayment of postage on return envelopes for voting materials

(a)

Provision of return envelopes

The appropriate State or local election official shall provide a self-sealing return envelope with— (1)any voter registration application form transmitted to a registrant by mail; (2)any application for an absentee ballot transmitted to an applicant by mail; and (3)any blank absentee ballot transmitted to a voter by mail. (b)

Prepayment of postage

Consistent with regulations of the United States Postal Service, the State or the unit of local government responsible for the administration of the election involved shall prepay the postage on any envelope provided under subsection (a). (c)

No effect on ballots or balloting materials transmitted to absent military and overseas voters

Nothing in this section may be construed to affect the treatment of any ballot or balloting materials transmitted to an individual who is entitled to vote by absentee ballot under the Uniformed and Overseas Citizens Absentee Voting Act (52 U.S.C. 20301 et seq.). (d)

Effective date

This section shall take effect on the date that is 90 days after the date of the enactment of this section, except that— (1)State and local jurisdictions shall make arrangements with the United States Postal Service to pay for all postage costs that such jurisdictions would be required to pay under this section if this section took effect on the date of enactment; and (2)States shall take all reasonable efforts to provide self-sealing return envelopes as provided in this section.

. (2)

Clerical amendment

The table of contents of such Act, as amended by section 160004(c), is amended— (A)by redesignating the items relating to sections 326 and 327 as relating to sections 327 and 328; and (B)by inserting after the item relating to section 325 the following new item: Sec. 326. Prepayment of postage on return envelopes for voting materials. (b)

Role of United States Postal Service

(1)

In general

Chapter 34 of title 39, United States Code, is amended by adding after section 3406 the following:

3407.

Voting materials

(a)Any voter registration application, absentee ballot application, or absentee ballot with respect to any election for Federal office shall be carried expeditiously, with postage on the return envelope prepaid by the State or unit of local government responsible for the administration of the election. (b)As used in this section— (1)the term absentee ballot means any ballot transmitted by a voter by mail in an election for Federal office, but does not include any ballot covered by section 3406; and (2)the term election for Federal office means a general, special, primary, or runoff election for the office of President or Vice President, or of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress. (c)Nothing in this section may be construed to affect the treatment of any ballot or balloting materials transmitted to an individual who is entitled to vote by absentee ballot under the Uniformed and Overseas Citizens Absentee Voting Act (52 U.S.C. 20301 et seq.).

. (2)

Clerical amendment

The table of sections for chapter 34 of such title is amended by inserting after the item relating to section 3406 the following: 3407. Voting materials..

106.

Requiring transmission of blank absentee ballots under UOCAVA to certain voters

(a)

In general

The Uniformed and Overseas Citizens Absentee Voting Act (52 U.S.C. 20301 et seq.) is amended by inserting after section 103B the following new section:

103C.

Transmission of blank absentee ballots to certain other voters

(a)

In general

(1)

State responsibilities

Subject to the provisions of this section, each State shall transmit blank absentee ballots electronically to qualified individuals who request such ballots in the same manner and under the same terms and conditions under which the State transmits such ballots electronically to absent uniformed services voters and overseas voters under the provisions of section 102(f), except that no such marked ballots shall be returned electronically. (2)

Requirements

Any blank absentee ballot transmitted to a qualified individual under this section— (A)must comply with the language requirements under section 203 of the Voting Rights Act of 1965 (52 U.S.C. 10503); and (B)must comply with the disability requirements under section 508 of the Rehabilitation Act of 1973 (29 U.S.C. 794d). (3)

Affirmation

The State may not transmit a ballot to a qualified individual under this section unless the individual provides the State with a signed affirmation in electronic form that— (A)the individual is a qualified individual (as defined in subsection (b)); (B)the individual has not and will not cast another ballot with respect to the election; and (C)acknowledges that a material misstatement of fact in completing the ballot may constitute grounds for conviction of perjury. (4)

Clarification regarding free postage

An absentee ballot obtained by a qualified individual under this section shall be considered balloting materials as defined in section 107 for purposes of section 3406 of title 39, United States Code. (5)

Prohibiting refusal to accept ballot for failure to meet certain requirements

A State shall not refuse to accept and process any otherwise valid blank absentee ballot which was transmitted to a qualified individual under this section and used by the individual to vote in the election solely on the basis of the following: (A)Notarization or witness signature requirements. (B)Restrictions on paper type, including weight and size. (C)Restrictions on envelope type, including weight and size. (b)

Qualified individual

(1)

In general

In this section, except as provided in paragraph (2), the term qualified individual means any individual who is otherwise qualified to vote in an election for Federal office and who meets any of the following requirements: (A)The individual— (i)has previously requested an absentee ballot from the State or jurisdiction in which such individual is registered to vote; and (ii)has not received such absentee ballot at least 2 days before the date of the election. (B)The individual— (i)resides in an area of a State with respect to which an emergency or public health emergency has been declared by the chief executive of the State or of the area involved within 5 days of the date of the election under the laws of the State due to reasons including a natural disaster, including severe weather, or an infectious disease; and (ii)has not previously requested an absentee ballot. (C)The individual expects to be absent from such individual’s jurisdiction on the date of the election due to professional or volunteer service in response to a natural disaster or emergency as described in subparagraph (B). (D)The individual is hospitalized or expects to be hospitalized on the date of the election. (E)The individual is an individual with a disability (as defined in section 3 of the Americans with Disabilities Act of 1990 (42 U.S.C. 12102)) and resides in a State which does not offer voters the ability to use secure and accessible remote ballot marking. For purposes of this subparagraph, a State shall permit an individual to self-certify that the individual is an individual with a disability. (2)

Exclusion of absent uniformed services and overseas voters

The term qualified individual shall not include an absent uniformed services voter or an overseas voter. (c)

State

For purposes of this section, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, and the Commonwealth of the Northern Mariana Islands. (d)

Effective date

This section shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office.

. (b)

Conforming amendment

Section 102(a) of such Act (52 U.S.C. 20302(a)) is amended— (1)by striking and at the end of paragraph (10); (2)by striking the period at the end of paragraph (11) and inserting ; and; and (3)by adding at the end the following new paragraph: (12)meet the requirements of section 103C with respect to the provision of blank absentee ballots for the use of qualified individuals described in such section.. (c)

Clerical amendments

The table of contents of such Act is amended by inserting the following after section 103: Sec. 103A. Procedures for collection and delivery of marked absentee ballots of absent overseas uniformed services voters. Sec. 103B. Federal voting assistance program improvements. Sec. 103C. Transmission of blank absentee ballots to certain other voters..

107.

Voter registration

(a)

Requiring availability of Internet for voter registration

(1)

Requiring availability of Internet for registration

The National Voter Registration Act of 1993 (52 U.S.C. 20501 et seq.) is amended by inserting after section 6 the following new section:

6A.

Internet Registration

(a)

Requiring Availability of Internet for Online Registration

(1)

Availability of online registration and correction of existing registration information

Each State, acting through the chief State election official, shall ensure that the following services are available to the public at any time on the official public websites of the appropriate State and local election officials in the State, in the same manner and subject to the same terms and conditions as the services provided by voter registration agencies under section 7(a): (A)Online application for voter registration. (B)Online assistance to applicants in applying to register to vote. (C)Online completion and submission by applicants of the mail voter registration application form prescribed by the Election Assistance Commission pursuant to section 9(a)(2), including assistance with providing a signature as required under subsection (c). (D)Online receipt of completed voter registration applications. (b)

Acceptance of completed applications

A State shall accept an online voter registration application provided by an individual under this section, and ensure that the individual is registered to vote in the State, if— (1)the individual meets the same voter registration requirements applicable to individuals who register to vote by mail in accordance with section 6(a)(1) using the mail voter registration application form prescribed by the Election Assistance Commission pursuant to section 9(a)(2); and (2)the individual meets the requirements of subsection (c) to provide a signature in electronic form (but only in the case of applications submitted during or after the second year in which this section is in effect in the State). (c)

Signature requirements

(1)

In general

For purposes of this section, an individual meets the requirements of this subsection as follows: (A)In the case of an individual who has a signature on file with a State agency, including the State motor vehicle authority, that is required to provide voter registration services under this Act or any other law, the individual consents to the transfer of that electronic signature. (B)If subparagraph (A) does not apply, the individual submits with the application an electronic copy of the individual’s handwritten signature through electronic means. (C)If subparagraph (A) and subparagraph (B) do not apply, the individual executes a computerized mark in the signature field on an online voter registration application, in accordance with reasonable security measures established by the State, but only if the State accepts such mark from the individual. (2)

Treatment of individuals unable to meet requirement

If an individual is unable to meet the requirements of paragraph (1), the State shall— (A)permit the individual to complete all other elements of the online voter registration application; (B)permit the individual to provide a signature at the time the individual requests a ballot in an election (whether the individual requests the ballot at a polling place or requests the ballot by mail); and (C)if the individual carries out the steps described in subparagraph (A) and subparagraph (B), ensure that the individual is registered to vote in the State. (3)

Notice

The State shall ensure that individuals applying to register to vote online are notified of the requirements of paragraph (1) and of the treatment of individuals unable to meet such requirements, as described in paragraph (2). (d)

Confirmation and disposition

(1)

Confirmation of receipt

Upon the online submission of a completed voter registration application by an individual under this section, the appropriate State or local election official shall send the individual a notice confirming the State’s receipt of the application and providing instructions on how the individual may check the status of the application. (2)

Notice of disposition

Not later than 7 days after the appropriate State or local election official has approved or rejected an application submitted by an individual under this section, the official shall send the individual a notice of the disposition of the application. (3)

Method of notification

The appropriate State or local election official shall send the notices required under this subsection by regular mail and— (A)in the case of an individual who has provided the official with an electronic mail address, by electronic mail; and (B)at the option of an individual, by text message. (e)

Provision of Services in Nonpartisan Manner

The services made available under subsection (a) shall be provided in a manner that ensures that, consistent with section 7(a)(5)— (1)the online application does not seek to influence an applicant’s political preference or party registration; and (2)there is no display on the website promoting any political preference or party allegiance, except that nothing in this paragraph may be construed to prohibit an applicant from registering to vote as a member of a political party. (f)

Protection of Security of Information

In meeting the requirements of this section, the State shall establish appropriate technological security measures to prevent to the greatest extent practicable any unauthorized access to information provided by individuals using the services made available under subsection (a). (g)

Accessibility of services

A state shall ensure that the services made available under this section are made available to individuals with disabilities to the same extent as services are made available to all other individuals. (h)

Use of Additional Telephone-Based System

A State shall make the services made available online under subsection (a) available through the use of an automated telephone-based system, subject to the same terms and conditions applicable under this section to the services made available online, in addition to making the services available online in accordance with the requirements of this section. (i)

Nondiscrimination among registered voters using mail and online registration

In carrying out this Act, the Help America Vote Act of 2002, or any other Federal, State, or local law governing the treatment of registered voters in the State or the administration of elections for public office in the State, a State shall treat a registered voter who registered to vote online in accordance with this section in the same manner as the State treats a registered voter who registered to vote by mail.

. (2)

Special requirements for individuals using online registration

(A)

Treatment as individuals registering to vote by mail for purposes of first-time voter identification requirements

Section 303(b)(1)(A) of the Help America Vote Act of 2002 (52 U.S.C. 21083(b)(1)(A)) is amended by striking by mail and inserting by mail or online under section 6A of the National Voter Registration Act of 1993. (B)

Requiring signature for first-time voters in jurisdiction

Section 303(b) of such Act (52 U.S.C. 21083(b)) is amended— (i)by redesignating paragraph (5) as paragraph (6); and (ii)by inserting after paragraph (4) the following new paragraph: (5)

Signature requirements for first-time voters using online registration

(A)

In general

A State shall, in a uniform and nondiscriminatory manner, require an individual to meet the requirements of subparagraph (B) if— (i)the individual registered to vote in the State online under section 6A of the National Voter Registration Act of 1993; and (ii)the individual has not previously voted in an election for Federal office in the State. (B)

Requirements

An individual meets the requirements of this subparagraph if— (i)in the case of an individual who votes in person, the individual provides the appropriate State or local election official with a handwritten signature; or (ii)in the case of an individual who votes by mail, the individual submits with the ballot a handwritten signature. (C)

Inapplicability

Subparagraph (A) does not apply in the case of an individual who is— (i)entitled to vote by absentee ballot under the Uniformed and Overseas Citizens Absentee Voting Act (52 U.S.C. 20302 et seq.); (ii)provided the right to vote otherwise than in person under section 3(b)(2)(B)(ii) of the Voting Accessibility for the Elderly and Handicapped Act (52 U.S.C. 20102(b)(2)(B)(ii)); or (iii)entitled to vote otherwise than in person under any other Federal law.. (C)

Conforming amendment relating to effective date

Section 303(d)(2)(A) of such Act (52 U.S.C. 21083(d)(2)(A)) is amended by striking Each State and inserting Except as provided in subsection (b)(5), each State. (3)

Conforming Amendments

(A)

Timing of registration

Section 8(a)(1) of the National Voter Registration Act of 1993 (52 U.S.C. 20507(a)(1)) is amended— (i)by striking and at the end of subparagraph (C); (ii)by redesignating subparagraph (D) as subparagraph (E); and (iii)by inserting after subparagraph (C) the following new subparagraph: (D)in the case of online registration through the official public website of an election official under section 6A, if the valid voter registration application is submitted online not later than the lesser of 28 days, or the period provided by State law, before the date of the election (as determined by treating the date on which the application is sent electronically as the date on which it is submitted); and. (B)

Informing applicants of eligibility requirements and penalties

Section 8(a)(5) of such Act (52 U.S.C. 20507(a)(5)) is amended by striking and 7 and inserting 6A, and 7. (4)

Effective date

The amendments made by this subsection shall take effect on the date that is 90 days after the date of the enactment of this subsection. (b)

Use of Internet to update registration information

(1)

Updates to information contained on computerized statewide voter registration list

(A)

In general

Section 303(a) of the Help America Vote Act of 2002 (52 U.S.C. 21083(a)) is amended by adding at the end the following new paragraph: (6)

Use of Internet by registered voters to update information

(A)

In general

The appropriate State or local election official shall ensure that any registered voter on the computerized list may at any time update the voter’s registration information, including the voter’s address and electronic mail address, online through the official public website of the election official responsible for the maintenance of the list, so long as the voter attests to the contents of the update by providing a signature in electronic form in the same manner required under section 6A(c) of the National Voter Registration Act of 1993. (B)

Processing of updated information by election officials

If a registered voter updates registration information under subparagraph (A), the appropriate State or local election official shall— (i)revise any information on the computerized list to reflect the update made by the voter; and (ii)if the updated registration information affects the voter’s eligibility to vote in an election for Federal office, ensure that the information is processed with respect to the election if the voter updates the information not later than the lesser of 7 days, or the period provided by State law, before the date of the election. (C)

Confirmation and disposition

(i)

Confirmation of receipt

Upon the online submission of updated registration information by an individual under this paragraph, the appropriate State or local election official shall send the individual a notice confirming the State’s receipt of the updated information and providing instructions on how the individual may check the status of the update. (ii)

Notice of disposition

Not later than 7 days after the appropriate State or local election official has accepted or rejected updated information submitted by an individual under this paragraph, the official shall send the individual a notice of the disposition of the update. (iii)

Method of notification

The appropriate State or local election official shall send the notices required under this subparagraph by regular mail and— (I)in the case of an individual who has requested that the State provide voter registration and voting information through electronic mail, by electronic mail; and (II)at the option of an individual, by text message.. (B)

Conforming amendment relating to effective date

Section 303(d)(1)(A) of such Act (52 U.S.C. 21083(d)(1)(A)) is amended by striking subparagraph (B), and inserting subparagraph (B) and subsection (a)(6),. (2)

Ability of registrant to use online update to provide information on residence

Section 8(d)(2)(A) of the National Voter Registration Act of 1993 (52 U.S.C. 20507(d)(2)(A)) is amended— (A)in the first sentence, by inserting after return the card the following: or update the registrant’s information on the computerized Statewide voter registration list using the online method provided under section 303(a)(6) of the Help America Vote Act of 2002; and (B)in the second sentence, by striking returned, and inserting the following: returned or if the registrant does not update the registrant’s information on the computerized Statewide voter registration list using such online method,. (c)

Same day registration

(1)

In general

Subtitle C of title III of the Help America Vote Act of 2002, as added by section 160003(a) and as amended by sections 160004(a) and 160005(a), is further amended— (A)by redesignating sections 327 and 328 as sections 328 and 329; and (B)by inserting after section 326 the following new section:

327.

Same day registration

(a)

In general

(1)

Registration

Each State shall permit any eligible individual on the day of a Federal election and on any day when voting, including early voting, is permitted for a Federal election— (A)to register to vote in such election at the polling place using a form that meets the requirements under section 9(b) of the National Voter Registration Act of 1993 (or, if the individual is already registered to vote, to revise any of the individual’s voter registration information); and (B)to cast a vote in such election. (2)

Exception

The requirements under paragraph (1) shall not apply to a State in which, under a State law in effect continuously on and after the date of the enactment of this section, there is no voter registration requirement for individuals in the State with respect to elections for Federal office. (b)

Eligible individual

For purposes of this section, the term eligible individual means, with respect to any election for Federal office, an individual who is otherwise qualified to vote in that election. (c)

Effective date

Each State shall be required to comply with the requirements of subsection (a) for the regularly scheduled general election for Federal office occurring in November 2020 and for any subsequent election for Federal office.

. (2)

Clerical amendment

The table of contents of such Act, as added by section 160003 and as amended by sections 160004 and 160005, is further amended— (A)by redesignating the items relating to sections 327 and 328 as relating to sections 328 and 329; and (B)by inserting after the item relating to section 326 the following new item: Sec. 327. Same day registration.. (d)

Prohibiting State from requiring applicants to provide more than last 4 digits of Social Security number

(1)

Form included with application for motor vehicle driver’s license

Section 5(c)(2)(B)(ii) of the National Voter Registration Act of 1993 (52 U.S.C. 20504(c)(2)(B)(ii)) is amended by striking the semicolon at the end and inserting the following: , and to the extent that the application requires the applicant to provide a Social Security number, may not require the applicant to provide more than the last 4 digits of such number;. (2)

National mail voter registration form

Section 9(b)(1) of such Act (52 U.S.C. 20508(b)(1)) is amended by striking the semicolon at the end and inserting the following: , and to the extent that the form requires the applicant to provide a Social Security number, the form may not require the applicant to provide more than the last 4 digits of such number;. (3)

Effective date

The amendments made by this subsection shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office.

108.

Accommodations for voters residing in Indian lands

(a)

Accommodations Described

(1)

Designation of ballot pickup and collection locations

Given the widespread lack of residential mail delivery in Indian Country, an Indian Tribe may designate buildings as ballot pickup and collection locations with respect to an election for Federal office at no cost to the Indian Tribe. An Indian Tribe may designate one building per precinct located within Indian lands. The applicable State or political subdivision shall collect ballots from those locations. The applicable State or political subdivision shall provide the Indian Tribe with accurate precinct maps for all precincts located within Indian lands 60 days before the election. (2)

Provision of mail-in and absentee ballots

The State or political subdivision shall provide mail-in and absentee ballots with respect to an election for Federal office to each individual who is registered to vote in the election who resides on Indian lands in the State or political subdivision involved without requiring a residential address or a mail-in or absentee ballot request. (3)

Use of designated building as residential and mailing address

The address of a designated building that is a ballot pickup and collection location with respect to an election for Federal office may serve as the residential address and mailing address for voters living on Indian lands if the tribally designated building is in the same precinct as that voter. If there is no tribally designated building within a voter’s precinct, the voter may use another tribally designated building within the Indian lands where the voter is located. Voters using a tribally designated building outside of the voter’s precinct may use the tribally designated building as a mailing address and may separately designate the voter’s appropriate precinct through a description of the voter’s address, as specified in section 9428.4(a)(2) of title 11, Code of Federal Regulations. (4)

Language accessibility

In the case of a State or political subdivision that is a covered State or political subdivision under section 203 of the Voting Rights Act of 1965 (52 U.S.C. 10503), that State or political subdivision shall provide absentee or mail-in voting materials with respect to an election for Federal office in the language of the applicable minority group as well as in the English language, bilingual election voting assistance, and written translations of all voting materials in the language of the applicable minority group, as required by section 203 of the Voting Rights Act of 1965 (52 U.S.C. 10503), as amended by subsection (b). (5)

Clarification

Nothing in this section alters the ability of an individual voter residing on Indian lands to request a ballot in a manner available to all other voters in the State. (6)

Definitions

In this section: (A)

Election for Federal office

The term election for Federal office means a general, special, primary or runoff election for the office of President or Vice President, or of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress. (B)

Indian

The term Indian has the meaning given the term in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304). (C)

Indian lands

The term Indian lands includes— (i)any Indian country of an Indian Tribe, as defined under section 1151 of title 18, United States Code; (ii)any land in Alaska owned, pursuant to the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.), by an Indian Tribe that is a Native village (as defined in section 3 of that Act (43 U.S.C. 1602)) or by a Village Corporation that is associated with an Indian Tribe (as defined in section 3 of that Act (43 U.S.C. 1602)); (iii)any land on which the seat of the Tribal Government is located; and (iv)any land that is part or all of a Tribal designated statistical area associated with an Indian Tribe, or is part or all of an Alaska Native village statistical area associated with an Indian Tribe, as defined by the Census Bureau for the purposes of the most recent decennial census. (D)

Indian tribe

The term Indian Tribe has the meaning given the term Indian tribe in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304). (E)

Tribal government

The term Tribal Government means the recognized governing body of an Indian Tribe. (7)

Enforcement

(A)

Attorney general

The Attorney General may bring a civil action in an appropriate district court for such declaratory or injunctive relief as is necessary to carry out this subsection. (B)

Private right of action

(i)A person or Tribal Government who is aggrieved by a violation of this subsection may provide written notice of the violation to the chief election official of the State involved. (ii)An aggrieved person or Tribal Government may bring a civil action in an appropriate district court for declaratory or injunctive relief with respect to a violation of this subsection, if— (I)that person or Tribal Government provides the notice described in clause (i); and (II) (aa)in the case of a violation that occurs more than 120 days before the date of an election for Federal office, the violation remains and 90 days or more have passed since the date on which the chief election official of the State receives the notice under clause (i); or (bb)in the case of a violation that occurs 120 days or less before the date of an election for Federal office, the violation remains and 20 days or more have passed since the date on which the chief election official of the State receives the notice under clause (i). (iii)In the case of a violation of this section that occurs 30 days or less before the date of an election for Federal office, an aggrieved person or Tribal Government may bring a civil action in an appropriate district court for declaratory or injunctive relief with respect to the violation without providing notice to the chief election official of the State under clause (i). (b)

Bilingual election requirements

Section 203 of the Voting Rights Act of 1965 (52 U.S.C. 10503) is amended— (1)in subsection (b)(3)(C), by striking 1990 and inserting 2010; and (2)by striking subsection (c) and inserting the following: (c)

Provision of voting materials in the language of a minority group

(1)

In General

Whenever any State or political subdivision subject to the prohibition of subsection (b) of this section provides any registration or voting notices, forms, instructions, assistance, or other materials or information relating to the electoral process, including ballots, it shall provide them in the language of the applicable minority group as well as in the English language. (2)

Exceptions

(A)In the case of a minority group that is not American Indian or Alaska Native and the language of that minority group is oral or unwritten, the State or political subdivision shall only be required to furnish, in the covered language, oral instructions, assistance, translation of voting materials, or other information relating to registration and voting. (B)In the case of a minority group that is American Indian or Alaska Native, the State or political subdivision shall only be required to furnish in the covered language oral instructions, assistance, or other information relating to registration and voting, including all voting materials, if the Tribal Government of that minority group has certified that the language of the applicable American Indian or Alaska Native language is presently unwritten or the Tribal Government does not want written translations in the minority language. (3)

Written translations for election workers

Notwithstanding paragraph (2), the State or political division may be required to provide written translations of voting materials, with the consent of any applicable Indian Tribe, to election workers to ensure that the translations from English to the language of a minority group are complete, accurate, and uniform.. (c)

Effective date

This section and the amendments made by this section shall apply with respect to the regularly scheduled general election for Federal office held in November 2020 and each succeeding election for Federal office.

109.

Payments by Election Assistance Commission to States to assist with costs of compliance

(a)

Availability of grants

Subtitle D of title II of the Help America Vote Act of 2002 (52 U.S.C. 21001 et seq.) is amended by adding at the end the following new part: 7

Payments to Assist With Costs of Compliance with Access Act

297.

Payments to assist with costs of compliance with Access Act

(a)

Availability and use of payments

(1)

In general

The Commission shall make a payment to each eligible State to assist the State with the costs of complying with the American Coronavirus/COVID–19 Election Safety and Security Act and the amendments made by such Act, including the provisions of such Act and such amendments which require States to pre-pay the postage on absentee ballots and balloting materials. (2)

Public education campaigns

For purposes of this part, the costs incurred by a State in carrying out a campaign to educate the public about the requirements of the American Coronavirus/COVID–19 Election Safety and Security Act and the amendments made by such Act shall be included as the costs of complying with such Act and such amendments. (b)

Primary elections

(1)

Payments to States

In addition to any payments under subsection (a), the Commission shall make a payment to each eligible State to assist the State with the costs incurred in voluntarily electing to comply with the American Coronavirus/COVID–19 Election Safety and Security Act and the amendments made by such Act with respect to primary elections for Federal office held in the State in 2020. (2)

State party-run primaries

In addition to any payments under paragraph (1), the Commission shall make payments to each eligible political party of the State for costs incurred by such parties to send absentee ballots and return envelopes with prepaid postage to eligible voters participating in such primaries during 2020. (c)

Pass-through of funds to local jurisdictions

(1)

In general

If a State receives a payment under this part for costs that include costs incurred by a local jurisdiction or Tribal government within the State, the State shall pass through to such local jurisdiction or Tribal government a portion of such payment that is equal to the amount of the costs incurred by such local jurisdiction or Tribal government. (2)

Tribal government defined

In this subsection, the term Tribal Government means the recognized governing body of an Indian tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304). (d)

Schedule of payments

As soon as practicable after the date of the enactment of this part and not less frequently than once each calendar year thereafter, the Commission shall make payments under this part. (e)

Coverage of Commonwealth of Northern Mariana Islands

In this part, the term State includes the Commonwealth of the Northern Mariana Islands. (f)

Limitation

No funds may be provided to a State under this part for costs attributable to the electronic return of marked ballots by any voter.

297A.

Amount of payment

(a)

In general

The amount of a payment made to an eligible State for a year under this part shall be determined by the Commission. (b)

Continuing availability of funds after appropriation

A payment made to an eligible State or eligible unit of local government under this part shall be available without fiscal year limitation.

297B.

Requirements for eligibility

(a)

Application

Each State that desires to receive a payment under this part for a fiscal year, and each political party of a State that desires to receive a payment under section 297(b)(2), shall submit an application for the payment to the Commission at such time and in such manner and containing such information as the Commission shall require. (b)

Contents of application

Each application submitted under subsection (a) shall— (1)describe the activities for which assistance under this part is sought; and (2)provide such additional information and certifications as the Commission determines to be essential to ensure compliance with the requirements of this part.

297C.

Authorization of appropriations

There are authorized to be appropriated for payments under this part such sums as may be necessary for fiscal year 2021.

297D.

Reports

(a)

Reports by recipients

Not later than 6 months after the end of each fiscal year for which an eligible State received a payment under this part, the State shall submit a report to the Commission on the activities conducted with the funds provided during the year. (b)

Reports by Commission to committees

With respect to each fiscal year for which the Commission makes payments under this part, the Commission shall submit a report on the activities carried out under this part to the Committee on House Administration of the House of Representatives and the Committee on Rules and Administration of the Senate.

. (b)

Clerical amendment

The table of contents of such Act is amended by adding at the end of the items relating to subtitle D of title II the following: Part 7—Payments to Assist With Costs of Compliance With Access Act Sec. 297. Payments to assist with costs of compliance with Access Act. Sec. 297A. Amount of payment. Sec. 297B. Requirements for eligibility. Sec. 297C. Authorization of appropriations. Sec. 297D. Reports..

110.

Grants to States for conducting risk-limiting audits of results of elections

(a)

Availability of grants

Subtitle D of title II of the Help America Vote Act of 2002 (52 U.S.C. 21001 et seq.), as amended by section 160009(a), is further amended by adding at the end the following new part: 8

Grants for Conducting Risk-Limiting Audits of Results of Elections

298.

Grants for conducting risk-limiting audits of results of elections

(a)

Availability of grants

The Commission shall make a grant to each eligible State to conduct risk-limiting audits as described in subsection (b) with respect to the regularly scheduled general elections for Federal office held in November 2020 and each succeeding election for Federal office. (b)

Risk-limiting audits described

In this part, a risk-limiting audit is a post-election process— (1)which is conducted in accordance with rules and procedures established by the chief State election official of the State which meet the requirements of subsection (c); and (2)under which, if the reported outcome of the election is incorrect, there is at least a predetermined percentage chance that the audit will replace the incorrect outcome with the correct outcome as determined by a full, hand-to-eye tabulation of all votes validly cast in that election that ascertains voter intent manually and directly from voter-verifiable paper records. (c)

Requirements for rules and procedures

The rules and procedures established for conducting a risk-limiting audit shall include the following elements: (1)Rules for ensuring the security of ballots and documenting that prescribed procedures were followed. (2)Rules and procedures for ensuring the accuracy of ballot manifests produced by election agencies. (3)Rules and procedures for governing the format of ballot manifests, cast vote records, and other data involved in the audit. (4)Methods to ensure that any cast vote records used in the audit are those used by the voting system to tally the election results sent to the chief State election official and made public. (5)Procedures for the random selection of ballots to be inspected manually during each audit. (6)Rules for the calculations and other methods to be used in the audit and to determine whether and when the audit of an election is complete. (7)Procedures and requirements for testing any software used to conduct risk-limiting audits. (d)

Definitions

In this part, the following definitions apply: (1)The term ballot manifest means a record maintained by each election agency that meets each of the following requirements: (A)The record is created without reliance on any part of the voting system used to tabulate votes. (B)The record functions as a sampling frame for conducting a risk-limiting audit. (C)The record contains the following information with respect to the ballots cast and counted in the election: (i)The total number of ballots cast and counted by the agency (including undervotes, overvotes, and other invalid votes). (ii)The total number of ballots cast in each election administered by the agency (including undervotes, overvotes, and other invalid votes). (iii)A precise description of the manner in which the ballots are physically stored, including the total number of physical groups of ballots, the numbering system for each group, a unique label for each group, and the number of ballots in each such group. (2)The term incorrect outcome means an outcome that differs from the outcome that would be determined by a full tabulation of all votes validly cast in the election, determining voter intent manually, directly from voter-verifiable paper records. (3)The term outcome means the winner of an election, whether a candidate or a position. (4)The term reported outcome means the outcome of an election which is determined according to the canvass and which will become the official, certified outcome unless it is revised by an audit, recount, or other legal process.

298A.

Eligibility of States

A State is eligible to receive a grant under this part if the State submits to the Commission, at such time and in such form as the Commission may require, an application containing— (1)a certification that, not later than 5 years after receiving the grant, the State will conduct risk-limiting audits of the results of elections for Federal office held in the State as described in section 298; (2)a certification that, not later than one year after the date of the enactment of this section, the chief State election official of the State has established or will establish the rules and procedures for conducting the audits which meet the requirements of section 298(c); (3)a certification that the audit shall be completed not later than the date on which the State certifies the results of the election; (4)a certification that, after completing the audit, the State shall publish a report on the results of the audit, together with such information as necessary to confirm that the audit was conducted properly; (5)a certification that, if a risk-limiting audit conducted under this part leads to a full manual tally of an election, State law requires that the State or election agency shall use the results of the full manual tally as the official results of the election; and (6)such other information and assurances as the Commission may require.

298B.

Authorization of appropriations

There are authorized to be appropriated for grants under this part $20,000,000 for fiscal year 2021, to remain available until expended.

. (b)

Clerical amendment

The table of contents of such Act, as amended by section 160009(b), is further amended by adding at the end of the items relating to subtitle D of title II the following: Part 8—Grants for Conducting Risk-Limiting Audits of Results of Elections Sec. 298. Grants for conducting risk-limiting audits of results of elections. Sec. 298A. Eligibility of States. Sec. 298B. Authorization of appropriations. . (c)

GAO analysis of effects of audits

(1)

Analysis

Not later than 6 months after the first election for Federal office is held after grants are first awarded to States for conducting risk-limiting audits under part 8 of subtitle D of title II of the Help America Vote Act of 2002 (as added by subsection (a)) for conducting risk-limiting audits of elections for Federal office, the Comptroller General of the United States shall conduct an analysis of the extent to which such audits have improved the administration of such elections and the security of election infrastructure in the States receiving such grants. (2)

Report

The Comptroller General of the United States shall submit a report on the analysis conducted under subsection (a) to the appropriate congressional committees.

111.

Additional appropriations for the Election Assistance Commission

(a)

In General

In addition to any funds otherwise appropriated to the Election Assistance Commission for fiscal year 2021, there is authorized to be appropriated $3,000,000 for fiscal year 2021 in order for the Commission to provide additional assistance and resources to States for improving the administration of elections. (b)

Availability of funds

Amounts appropriated pursuant to the authorization under this subsection shall remain available without fiscal year limitation.

112.

Definition

(a)

Definition of election for Federal office

Title IX of the Help America Vote Act of 2002 (52 U.S.C. 21141 et seq.) is amended by adding at the end the following new section:

907.

Election for Federal office defined

For purposes of titles I through III, the term election for Federal office means a general, special, primary, or runoff election for the office of President or Vice President, or of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress.

. (b)

Clerical amendment

The table of contents of such Act is amended by adding at the end of the items relating to title IX the following new item: Sec. 907. Election for Federal office defined..

Q

Transportation and Infrastructure

R

Accountability and Government Operations

S

Foreign Affairs Provisions

T

Judiciary Matters

U

Other Matters