[Congressional Record Volume 166, Number 166 (Thursday, September 24, 2020)]
[Senate]
[Pages S5867-S5875]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTION

      By Mrs. FEINSTEIN:
  S. 4683. A bill to designate the Battleship IOWA Museum, located in 
Los Angeles, California, as the National Museum of the Surface Navy, 
and for other purposes; to the Committee on Energy and Natural 
Resources.
  Ms.FEINSTEIN. Mr. President, I rise to speak in support of the 
``Battleship Iowa National Museum of the Surface Navy Act of 2020,'' 
which I introduced today.
  This simple bill would designate the Battleship USS Iowa Museum 
located in Los Angeles, California as the ``National Museum of the 
Surface Navy.''
  The Battleship USS Iowa Museum would be the official museum to honor 
the millions of Americans who have proudly served and continue to serve 
in the United States Surface Navy since the founding of the Navy on 
October 13, 1775.
  The Battleship USS Iowa is an iconic ship that served as a home to 
hundreds of thousands of sailors from all 50 States. Commissioned in 
1943, the Battleship Iowa has received accolades as the ``World's 
Greatest Navy Ship'' and had several namesakes including the ``Mighty 
I'' and the ``Big Stick,'' which referred to President Teddy 
Roosevelt's famous adage: ``Speak softly and carry a big stick.''
  The USS Iowa was also known as the ``Battleship of Presidents.'' In 
1943, President Franklin D. Roosevelt used the ship for meetings with 
British Prime Minister Winston Churchill and Soviet Premier Joseph 
Stalin. President George H.W. Bush re-commissioned the USS Iowa in 1984 
while serving as Vice President of the United States. Prior to the USS 
Iowa's decommissioning in 1990, President Ronald Reagan used the ship 
for our Nation's Celebration of Liberty in New York City on July 4, 
1986.
  The USS Iowa earned nine battle stars for service in World War II and 
two for service during the Korean War. The ship was also awarded the 
Navy Meritorious Unit Commendation, the Navy Occupation Service Medal, 
the Armed Forces Expeditionary Medal, and the Navy ``E'' Ribbon--four 
times.
  In 2012, the Navy donated the Battleship Iowa to the Pacific 
Battleship Center, which established the Battleship USS Iowa Museum at 
the Port of Los Angeles. Since its opening, the Museum has welcomed 
millions of visitors.
  The Museum also hosts numerous military activities including 
enlistments, re-enlistments, commissionings, promotions, and community 
service days. The museum also provides on-site training for Federal, 
State, and local law enforcement personnel.
  Due to the coronavirus pandemic, the museum has closed all of its 
indoor exhibits and has struggled to attract visitors. As a non-profit 
organization the museum is supported solely by admissions, donations, 
event space rentals, and the gift shops.
  How the bill would help: Our bill would designate the USS Battleship 
Iowa Museum as the ``National Museum of the Surface Navy'' to raise 
awareness and educate the public on the important role of the United 
States Surface Navy.
  The ``National Museum of the Surface Navy'' would build on the 
success of the Battleship USS Iowa Museum by introducing new exhibits 
and programs with a focus on education, veterans, and community.
  Conclusion: It is imperative that we preserve the legacy of those who 
have served on the Battleship USS Iowa and all Surface Navy ships. I 
hope my colleagues will join me in support of this bill. Thank you Mr. 
President. I yield the floor.
                                 ______
                                 
      By Mr. ENZI (for himself and Mr. Barrasso):
  S. 4684. A bill to designate the facility of the United States Postal 
Service located at 440 Arapahoe Street in Thermopolis, Wyoming, as the 
``Robert L. Brown Post Office''; to the Committee on Homeland Security 
and Governmental Affairs.
  Mr. ENZI. Mr. President, I come to the floor today to be introduce a 
bill to honor the late Robert L. Brown of Thermopolis, WY.
  Robert Brown was a lifelong resident of Thermopolis, WY, and he 
exemplified Wyoming's values and a commitment to public service.
  After graduating from Thermopolis High School, Bob was inducted into 
the Army in 1944, and he served in both the Europe and Pacific 
theaters. Later, in 1950, when he was part of the National Guard, Bob 
deployed to Korea, where he was a member of the 300th Armored Field 
Artillery Battalion.
  He served in World War II, in both theaters, and then in Korea. The 
United States was poorly prepared for Korea, downsizing the military 
after the Second World War. The National Guard responded with little or 
no training or equipment.
  Bob Brown went to another war. He earned a Unit Citation. He received 
the Combat Infantry Badge and the Purple Heart.
  Upon returning to Thermopolis, Bob began a career with the U.S. 
Postal Service. That career spanned 44 years, including many years as 
postmaster. I hope John will tell more of the postal love affair and 
how Bob Brown met and courted the person who picked up the mail. That 
lady later became my first Sunday school teacher.
  Bob passed away earlier this month. At 94 years of age, he did have 
some health issues, but he had a devoted daughter, Bobbi Brown 
Barrasso, wife of Senator Barrasso, who had been Senator Thomas' State 
director. She was her dad's caregiver. She took care of him in Casper 
as well as Thermopolis. She drove him back and forth wherever he wanted 
or needed to go, which meant especially back and forth to needed 
clinics with doctors in Thermopolis and in Casper. When COVID happened, 
she stayed with him and protected him.
  Bob Brown will be sorely missed in his community, and I can think of 
no

[[Page S5868]]

better way to honor someone with such a long and storied career with 
the U.S. Postal Service, as well as with the people of Thermopolis, 
than to introduce this bill to name the Thermopolis post office after 
him.
  That historic building holds the memories of a veteran who came home 
to work and spent his entire career in that building, winding up as 
postmaster.
  The lead Democratic cosponsor of this bipartisan bill is Senator Tom 
Carper, who is the strongest advocate I know of for the U.S. Postal 
Service.
  Mr. CARPER. Mr. President, I want to thank my colleague Senator Enzi 
for allowing me to be his wingman on this particular postal naming 
bill.
  I never met Robert Brown. I certainly know his daughter Bobbi, and I 
certainly know his son-in-law, John Barrasso, my colleague.
  Just listening to what Senator Enzi has said--service in World War 
II, service in the Korean war, service in the U.S. Postal Service--that 
is a lifetime of service. That is a lifetime of service.
  In my own family, my dad and my uncles all served in World War II, a 
number in Korea as well, and a cousin in the U.S. Postal Service for 
many years. I like to say--I know this isn't original to me--that 
service to others is the rent we pay for the space we take up on this 
Earth. Think about that. Service to others is the rent we pay for the 
space we take up on this Earth.
  I would say to Robert L. Brown, if you are listening--I think you 
probably are--thank you for your extraordinary service, and thank you 
for Bobbi. And we ought to thank Bobbi, your daughter, Mr. Brown, for 
sharing your husband with us. He is a good man. It is a good package, 
and we are grateful for that.
  None of us can live forever. Senator Barrasso was telling me--gosh--
not even a month ago about driving his father-in-law I think it was 400 
miles or something from Wyoming up to maybe Montana for medical care, 
medical attention. I thought: What an extraordinary act of love and 
kindness. I don't think his death was imminent at the time, but it was 
a great opportunity, I bet, for the two of them to just renew and bond 
one more time.
  It is sad to say good-bye. None of us can live forever, though, and 
for those who lived lives of service like Bobbi's dad, we just say 
this, especially in Navy talk--I am a retired Navy captain, Vietnam 
veteran. In the Navy, we like to say of folks in the Army: Different 
uniform, same team.
  When folks do extraordinary things in service to our country, whether 
it is in uniform of the Army or whether it is in uniform of the Navy or 
the Postal Service, we say Bravo Zulu. Bravo Zulu.
  Thank you for allowing me to join you.
  The PRESIDING OFFICER. The Senator from Wyoming.
  Mr. BARRASSO. First, Mr. President, I would like to express my deep 
appreciation, admiration, and respect to both Senator Enzi and Senator 
Carper for introducing this legislation to honor Bob Brown. There he 
is. This is actually a picture of us. I am next to him.
  When you look at that smile, that is a smile that is as beautiful as 
the sunrise, as welcoming as a rainbow. What a wonderful man.
  He was known by many in Thermopolis as Bob Brown, the nicest guy in 
town. It was his hometown, and it stayed with him from high school--
1943.
  This Greatest Generation, Mike and Tom, as veterans--having worn the 
uniform, borne the battle--know that we are losing the Greatest 
Generation so rapidly. What a generation--World War II, the European 
theater, the Pacific theater, returning home, working in the post 
office.
  As Senator Enzi said, he was a postal clerk. There was a young lady, 
Jeralyn, who worked at the local bank, and she would come every day to 
pick up the mail. She caught his eye, he caught her eye, and they lived 
and married and were together for 70 years--70 years. They had two 
wonderful children--Mike Brown and my wife, Bobbi--and a granddaughter, 
who really was the apple of their eye, Hadley.
  But this group--World War II and Korea, as the Senators both 
mentioned--in the Korean war, Bob was part of the 300th, the Cowboy 
Cannoneers, an incredible unit--Unit Bravery Citation. He was awarded 
the Purple Heart. He never talked about it. He was very humble.
  He returned to Thermopolis, just took care of people in the 
community, to the point of serving as postmaster for many of his 44 
years at the post office. People knew him, loved him, and admired him.
  I know that Mike had a chance to talk to the postmaster in 
Thermopolis yesterday about what we were going to do. She had actually 
known Bob, as anyone in town had, and was very grateful for having 
known him.
  Last year Bob and Jerry celebrated their 70th wedding anniversary. We 
lost Jerry this spring, and on 9/11 we lost Bob. He passed away at the 
age of 94. He was surrounded by his loving family. And his daughter 
Bobbi truly is, as Senator Enzi said, the caregiver. I say she is a 
saint. People who know her know that to be true.
  As we talk about this Greatest Generation, of which Bob was a very 
significant part, we can think back to the history of this country.
  Mr. President, in the Chair, you are a marine, and you know this. It 
reminds me of the speech that Abraham Lincoln gave during his first 
year as President in the White House. On the Fourth of July, there was 
a flag-raising ceremony, and he gave a very short speech. The speech 
that Lincoln gave that day was: It is my job to raise the flag. And 
then to everyone else there, he said: And it is your job to keep it up.
  Like you, Mr. President; you, Senator Enzi; you, Senator Carper--Bob 
Brown was one to keep it up.
  Since we have bipartisan cosponsors and sponsors of this legislation, 
let me then talk about John Kennedy, who at his inaugural talked about 
this Nation being willing to pay any price, bear any burden, meet any 
hardship, support any friend, and oppose any foe. That is Bob Brown, 
all-American.
  Ronald Reagan talked about the fact that freedom is never more than 
one generation away from extinction. It is not something that we 
inherited in the bloodstream. It is something that has to be fought 
for, protected, defended, and then handed down to the next generation 
to do the same. And that is Bob Brown.
  This year is Wyoming's 130th birthday, turned 130 this summer. So, 30 
years ago, we celebrated the 100th anniversary of Wyoming, and George 
Herbert Walker Bush, then-President of the United States, came to 
Wyoming to talk about Wyoming and its history. He said: Wyoming is a 
very special and sacred place. And he said: The values and divisions of 
Wyoming continue to inspire America.
  Bob Brown's values and his vision continue to inspire everyone who 
was ever privileged to know him. May he rest in peace.
  The PRESIDING OFFICER. The Senator from Delaware.
  Mr. CARPER. Mr. President, I want to add one thought. I was about to 
run and jump in my minivan and head to Delaware. The thought occurred 
to me, your father-in-law served all those years in uniform with the 
Army and then many more years in uniform with the Postal Service.
  I want to say to the men and women who serve in the Postal Service 
today, around the country and, literally, around the world--to the men 
and women who are serving in uniform, the Army, Navy, Air Force, Marine 
Corps, Coast Guard--I just want to say to the Postal Service, thank you 
for enabling our men and women in service, in uniform, who are serving 
around the world, to actually vote this year.
  When I was a naval flight officer in Southeast Asia during my first 
and third tour, I was in a P-3 squadron, and we did service 
surveillance for engineer aircraft--land base, South China Sea, the 
Gulf of Thailand, and off the coast of Vietnam. I was asked by my 
commanding officer to be the voting officer--and not once but in 1970 
and again in 1972. We had 300 men. We had no women in our squadron 
then. But my job was to get 300 men signed up, registered to vote in 
their States--and they are from all over the country--and I did the 
same thing again in 1972.
  It was a source of great joy to me to know that we were able to 
exercise our right to vote on the other side of the world and made 
possible by the Postal Service.

[[Page S5869]]

  That thought occurred because your dad has been both on the sending 
and receiving side as a member of the Army and at the Postal Service.
  May he rest in peace. God bless.
                                 ______
                                 
      By Mrs. FEINSTEIN:
  S. 4703. A bill to amend the West Los Angeles Leasing Act of 2016 to 
authorize the use of certain funds received pursuant to leases entered 
into under such Act, and for other purposes; to the Committee on 
Veterans' Affairs.
  Mr. President, I rise to speak in support of the ``West Los Angeles 
VA Campus Improvement Act,'' which I introduced today. Representative 
Ted Lieu (D-CA) has introduced similar legislation in the House.
  In 1888, the 388-acre parcel that is now home to the West Los Angeles 
VA Medical Center was deeded to the Federal government by Arcadia 
Bandini de Stearns Baker and Senator John P. Jones, to establish a home 
for disabled Veterans (civil war Veterans, at the time).
  For nearly a century, the land served primarily to house Veterans, 
and the campus long represented the largest Veteran housing development 
in the nation. In the early 1970s, 2,800 Veterans living on the West LA 
VA campus were displaced when the Sylmar Earthquake caused major damage 
on campus. Rather than repair the housing units, the VA eventually 
leased portions of the property to non-VA tenants.
  In 2011, homeless Veterans and advocates sued the VA for illegally 
leasing facilities on campus and failing to use the property to support 
Veterans, as required by the original deed.
  A U.S. District Court subsequently ruled that many leases on campus 
were illegal under the terms of the original deed, and in 2015, the VA 
agreed to facilitate the development of 1,200 housing units for 
homeless Veterans on campus.
  In 2016, Congress enacted the ``West Los Angeles Leasing Act of 
2016'' to set up an oversight framework for the housing development and 
to ensure that lease revenues from ongoing leases stayed on campus.
  In 2018, the VA selected a ``Principal Developer'' to complete 
housing renovation and construction projects on campus, allowing for a 
more streamlined and efficient building process.
  However, the VA has determined that current law restricts it from 
contributing to housing construction, maintenance, or services. The VA 
has determined that clarifying language is needed to ensure that funds 
generated on campus can be used for these purposes.
  Giving VA the flexibility to use locally-generated revenue in this 
way could significantly reduce the time it takes to get homeless 
Veterans into housing.
  The West LA VA Campus Improvement Act authorizes the VA to use any 
funds collected pursuant to leases, easements or other use-agreements 
at the West LA VA for the development of supportive housing and 
services on campus.
  The bill would also increase the time period for enhanced use leases 
on the campus from 75 to 99 years. Increasing the length of the leases 
would align with other leasing terms the VA has, and help reduce the 
financing costs for new housing.
  This year, the regional homelessness count reported that more than 
3,900 Veterans are experiencing homelessness in Los Angeles. It is long 
past time for this land to be returned to its intended purpose: to 
serve as a home where Veterans can receive the care and treatment they 
deserve. This bill will help move us closer to that reality.
  I hope my colleagues will join me in support of this bill. Thank you, 
Mr. President, and I yield the floor.
      By Mr. McCONNELL:
  S. 4706. A bill to amend the Intermodal Surface Transportation 
Efficiency Act of 1991 with respect to the Louie B. Nunn (Cumberland) 
Parkway, to amend title 23, United States Code, to modify a provision 
relating to the operation of vehicles on that highway, and for other 
purposes; to the Committee on Environment and Public Works.
  Mr. McCONNELL. Mr. President, I ask unanimous consent that the text 
of the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 4706

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. LOUIE B. NUNN (CUMBERLAND) PARKWAY.

       (a) Designation as High Priority Corridor.--Section 1105(c) 
     of the Intermodal Surface Transportation Efficiency Act of 
     1991 (Public Law 102-240; 105 Stat. 2032; 133 Stat. 3018) is 
     amended by adding at the end the following:
       ``(92) The Louie B. Nunn (Cumberland) Parkway from the 
     interchange with Interstate 65 in Barren County, Kentucky, 
     east to the interchange with U.S. Highway 27 in Somerset, 
     Kentucky.''.
       (b) Designation as Future Interstate.--Section 
     1105(e)(5)(A) of the Intermodal Surface Transportation 
     Efficiency Act of 1991 (Public Law 102-240; 109 Stat. 597; 
     133 Stat. 3018) is amended in the first sentence by striking 
     ``and subsection (c)(91)'' and inserting ``subsection 
     (c)(91), and subsection (c)(92)''.
       (c) Numbering of Parkway.--Section 1105(e)(5)(C)(i) of the 
     Intermodal Surface Transportation Efficiency Act of 1991 
     (Public Law 102-240; 109 Stat. 598; 133 Stat. 3018) is 
     amended by adding at the end the following: ``The route 
     referred to in subsection (c)(92) is designated as Interstate 
     Route I-365.''.
       (d) Operation of Vehicles.--Section 127(l)(3)(A) of title 
     23, United States Code, is amended--
       (1) in the matter preceding clause (i), in the first 
     sentence, by striking ``clauses (i) through (iv) of this 
     subparagraph'' and inserting ``clauses (i) through (v)''; and
       (2) by adding at the end the following:
       ``(v) The Louie B. Nunn (Cumberland) Parkway (to be 
     designated as a spur of Interstate Route 65) from the 
     interchange with Interstate 65 in Barren County, Kentucky, 
     east to the interchange with U.S. Highway 27 in Somerset, 
     Kentucky.''.
                                 ______
                                 
      By Mr. DURBIN (for himself, Ms. Baldwin, Ms. Stabenow, Mr. Reed, 
        and Ms. Hirono):
  S. 4713. A bill to amend the Internal Revenue Code of 1986 to exempt 
a portion of unemployment compensation received during 2020 from income 
taxes; to the Committee on Finance.
  Mr. DURBIN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 4713

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Coronavirus Unemployment 
     Benefits Tax Relief Act''.

     SEC. 2. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT 
                   COMPENSATION.

       (a) In General.--Section 85 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(c) Special Rule for 2020.--In the case of any taxable 
     year beginning in 2020, gross income shall not include so 
     much of the unemployment compensation received by an 
     individual as does not exceed $10,200.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.
                                 ______
                                 
      By Mr. DURBIN (for himself, Ms. Cortez Masto, Mr. Brown, Mrs. 
        Shaheen, Ms. Smith, Ms. Klobuchar, Mrs. Feinstein, Mr. Bennet, 
        Mr. Reed, Mr. Merkley, Mr. Blumenthal, Ms. Duckworth, Ms. 
        Stabenow, Ms. Rosen, and Mr. Menendez):
  S. 4714. A bill to preserve health benefits for workers; to the 
Committee on Finance.
  Mr. DURBIN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 4714

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Worker Health Coverage 
     Protection Act''.

     SEC. 2. PRESERVING HEALTH BENEFITS FOR WORKERS.

       (a) Premium Assistance for COBRA Continuation Coverage and 
     Furloughed Continuation Coverage for Individuals and Their 
     Families.--
       (1) Provision of premium assistance.--
       (A) Reduction of premiums payable.--
       (i) COBRA continuation coverage.--In the case of any 
     premium for a period of coverage during the period beginning 
     on March 1, 2020, and ending on January 31, 2021 for COBRA 
     continuation coverage with respect to any assistance eligible 
     individual described in paragraph (3)(A), such individual 
     shall be treated for purposes of any COBRA continuation 
     provision as having paid the amount of such premium if such 
     individual pays (and

[[Page S5870]]

     any person other than such individual's employer pays on 
     behalf of such individual) 0 percent of the amount of such 
     premium owed by such individual (as determined without regard 
     to this subsection).
       (ii) Furloughed continuation coverage.--In the case of any 
     premium for a period of coverage during the period beginning 
     on March 1, 2020, and ending on January 31, 2021, for 
     coverage under a group health plan with respect to any 
     assistance eligible individual described in paragraph (3)(B), 
     such individual shall be treated for purposes of coverage 
     under the plan offered by the plan sponsor in which the 
     individual is enrolled as having paid the amount of such 
     premium if such individual pays (and any person other than 
     such individual's employer pays on behalf of such individual) 
     0 percent of the amount of such premium owed by such 
     individual (as determined without regard to this subsection).
       (B) Plan enrollment option.--
       (i) In general.--Notwithstanding the COBRA continuation 
     provisions, any assistance eligible individual who is 
     enrolled in a group health plan offered by a plan sponsor, 
     not later than 90 days after the date of notice of the plan 
     enrollment option described in this subparagraph, may elect 
     to enroll in coverage under a plan offered by such plan 
     sponsor that is different than coverage under the plan in 
     which such individual was enrolled at the time--

       (I) in the case of any assistance eligible individual 
     described in paragraph (3)(A), the qualifying event specified 
     in section 603(2) of the Employee Retirement Income Security 
     Act of 1974 (29 U.S.C. 1163(2)), section 4980B(f)(3)(B) of 
     the Internal Revenue Code of 1986, section 2203(2) of the 
     Public Health Service Act (42 U.S.C. 300bb-3(2)), or section 
     8905a of title 5, United States Code (except for the 
     voluntary termination of such individual's employment by such 
     individual), occurred, and such coverage shall be treated as 
     COBRA continuation coverage for purposes of the applicable 
     COBRA continuation coverage provision; or
       (II) in the case of any assistance eligible individual 
     described in paragraph (3)(B), the furlough period began with 
     respect to such individual.

       (ii) Requirements.--Any assistance eligible individual may 
     elect to enroll in different coverage as described in clause 
     (i) only if--

       (I) the employer involved has made a determination that 
     such employer will permit such assistance eligible individual 
     to enroll in different coverage as provided under this 
     subparagraph;
       (II) the premium for such different coverage does not 
     exceed the premium for coverage in which such individual was 
     enrolled at the time such qualifying event occurred or 
     immediately before such furlough began;
       (III) the different coverage in which the individual elects 
     to enroll is coverage that is also offered to the active 
     employees of the employer, who are not in a furlough period, 
     at the time at which such election is made; and
       (IV) the different coverage in which the individual elects 
     to enroll is not--

       (aa) coverage that provides only dental, vision, 
     counseling, or referral services (or a combination of such 
     services);
       (bb) a qualified small employer health reimbursement 
     arrangement (as defined in section 9831(d)(2) of the Internal 
     Revenue Code of 1986);
       (cc) a flexible spending arrangement (as defined in section 
     106(c)(2) of the Internal Revenue Code of 1986); or
       (dd) benefits that provide coverage for services or 
     treatments furnished in an on-site medical facility 
     maintained by the employer and that consists primarily of 
     first-aid services, prevention and wellness care, or similar 
     care (or a combination of such care).
       (C) Premium reimbursement.--For provisions providing the 
     payment of such premium, see section 6432 of the Internal 
     Revenue Code of 1986, as added by paragraph (14).
       (2) Limitation of period of premium assistance.--
       (A) Eligibility for additional coverage.--Paragraph (1)(A) 
     shall not apply with respect to--
       (i) any assistance eligible individual described in 
     paragraph (3)(A) for months of coverage beginning on or after 
     the earlier of--

       (I) the first date that such individual is eligible for 
     coverage under any other group health plan (other than 
     coverage consisting of only dental, vision, counseling, or 
     referral services (or a combination thereof), coverage under 
     a flexible spending arrangement (as defined in section 
     106(c)(2) of the Internal Revenue Code of 1986), coverage of 
     treatment that is furnished in an on-site medical facility 
     maintained by the employer and that consists primarily of 
     first-aid services, prevention and wellness care, or similar 
     care (or a combination thereof)), or eligible for benefits 
     under the Medicare program under title XVIII of the Social 
     Security Act (42 U.S.C. 1395 et seq.); or
       (II) the earlier of--

       (aa) the date following the expiration of the maximum 
     period of continuation coverage required under the applicable 
     COBRA continuation coverage provision; or
       (bb) the date following the expiration of the period of 
     continuation coverage allowed under paragraph (4)(B)(ii); or
       (ii) any assistance eligible individual described in 
     paragraph (3)(B) for months of coverage beginning on or after 
     the earlier of--

       (I) the first date that such individual is eligible for 
     coverage under any other group health plan (other than 
     coverage consisting of only dental, vision, counseling, or 
     referral services (or a combination thereof), coverage under 
     a flexible spending arrangement (as defined in section 
     106(c)(2) of the Internal Revenue Code of 1986), coverage of 
     treatment that is furnished in an on-site medical facility 
     maintained by the employer and that consists primarily of 
     first-aid services, prevention and wellness care, or similar 
     care (or a combination thereof)), or eligible for benefits 
     under the Medicare program under title XVIII of the Social 
     Security Act (42 U.S.C. 1395 et seq.); or
       (II) the first date that such individual is no longer in 
     the furlough period.

       (B) Notification requirement.--Any assistance eligible 
     individual shall notify the group health plan with respect to 
     which paragraph (1)(A) applies if such paragraph ceases to 
     apply by reason of clause (i)(I) or (ii)(I) of subparagraph 
     (A) (as applicable). Such notice shall be provided to the 
     group health plan in such time and manner as may be specified 
     by the Secretary of Labor.
       (C) Special enrollment period following expiration of 
     premium assistance.--Notwithstanding section 1311 of the 
     Patient Protection and Affordable Care Act (42 U.S.C. 18031), 
     the expiration of premium assistance pursuant to a limitation 
     specified under subparagraph (A) shall be treated as a 
     qualifying event for which any assistance eligible individual 
     is eligible to enroll in a qualified health plan offered 
     through an Exchange under title I of such Act (42 U.S.C. 
     18001 et seq.) during a special enrollment period.
       (3) Assistance eligible individual.--For purposes of this 
     section, the term ``assistance eligible individual'' means, 
     with respect to a period of coverage during the period 
     beginning on March 1, 2020, and ending on January 31, 2021--
       (A) any individual that is a qualified beneficiary that--
       (i) is eligible for COBRA continuation coverage by reason 
     of a qualifying event specified in section 603(2) of the 
     Employee Retirement Income Security Act of 1974 (29 U.S.C. 
     1163(2)), section 4980B(f)(3)(B) of the Internal Revenue Code 
     of 1986, section 2203(2) of the Public Health Service Act (42 
     U.S.C.300bb-3(2)), or section 8905a of title 5, United States 
     Code (except for the voluntary termination of such 
     individual's employment by such individual); and
       (ii) elects such coverage; or
       (B) any covered employee that is in a furlough period that 
     remains eligible for coverage under a group health plan 
     offered by the employer of such covered employee.
       (4) Extension of election period and effect on coverage.--
       (A) In general.--For purposes of applying section 605(a) of 
     the Employee Retirement Income Security Act of 1974 (29 
     U.S.C. 1165(a)), section 4980B(f)(5)(A) of the Internal 
     Revenue Code of 1986, section 2205(a) of the Public Health 
     Service Act (42 U.S.C. 300bb-5(a)), and section 8905a(c)(2) 
     of title 5, United States Code, in the case of--
       (i) an individual who does not have an election of COBRA 
     continuation coverage in effect on the date of the enactment 
     of this Act but who would be an assistance eligible 
     individual described in paragraph (3)(A) if such election 
     were so in effect; or
       (ii) an individual who elected COBRA continuation coverage 
     on or after March 1, 2020, and discontinued from such 
     coverage before the date of the enactment of this Act,

     such individual may elect the COBRA continuation coverage 
     under the COBRA continuation coverage provisions containing 
     such provisions during the period beginning on the date of 
     the enactment of this Act and ending 60 days after the date 
     on which the notification required under paragraph (7)(C) is 
     provided to such individual.
       (B) Commencement of cobra continuation coverage.--Any COBRA 
     continuation coverage elected by a qualified beneficiary 
     during an extended election period under subparagraph (A)--
       (i) shall apply as if such qualified beneficiary had been 
     covered as of the date of a qualifying event specified in 
     section 603(2) of the Employee Retirement Income Security Act 
     of 1974 (29 U.S.C. 1163(2)), section 4980B(f)(3)(B) of the 
     Internal Revenue Code of 1986, section 2203(2) of the Public 
     Health Service Act (42 U.S.C. 300bb-3(2)), or section 8905a 
     of title 5, United States Code, except for the voluntary 
     termination of such beneficiary's employment by such 
     beneficiary, that occurs no earlier than March 1, 2020 
     (including the treatment of premium payments under paragraph 
     (1)(A) and any cost-sharing requirements for items and 
     services under a group health plan); and
       (ii) shall not extend beyond the period of COBRA 
     continuation coverage that would have been required under the 
     applicable COBRA continuation coverage provision if the 
     coverage had been elected as required under such provision.
       (5) Expedited review of denials of premium assistance.--In 
     any case in which an individual requests treatment as an 
     assistance eligible individual described in subparagraph (A) 
     or (B) of paragraph (3) and is denied such treatment by the 
     group health plan, the Secretary of Labor (or the Secretary 
     of Health and Human Services in connection with COBRA 
     continuation coverage which is provided other than pursuant 
     to part 6 of subtitle B of title I of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1161 et seq.)), in 
     consultation with the Secretary of the Treasury, shall 
     provide for

[[Page S5871]]

     expedited review of such denial. An individual shall be 
     entitled to such review upon application to such Secretary in 
     such form and manner as shall be provided by such Secretary, 
     in consultation with the Secretary of Treasury. Such 
     Secretary shall make a determination regarding such 
     individual's eligibility within 15 business days after 
     receipt of such individual's application for review under 
     this paragraph. Either Secretary's determination upon review 
     of the denial shall be de novo and shall be the final 
     determination of such Secretary. A reviewing court shall 
     grant deference to such Secretary's determination. The 
     provisions of this paragraph, paragraphs (1) through (4), and 
     paragraphs (7) through (9) shall be treated as provisions of 
     title I of the Employee Retirement Income Security Act of 
     1974 (29 U.S.C. 1001 et seq.) for purposes of part 5 of 
     subtitle B of such title.
       (6) Disregard of subsidies for purposes of federal and 
     state programs.--Notwithstanding any other provision of law, 
     any premium assistance with respect to an assistance eligible 
     individual under this subsection shall not be considered 
     income, in-kind support, or resources for purposes of 
     determining the eligibility of the recipient (or the 
     recipient's spouse or family) for benefits or assistance, or 
     the amount or extent of benefits or assistance, or any other 
     benefit provided under any Federal program or any program of 
     a State or political subdivision thereof financed in whole or 
     in part with Federal funds.
       (7) COBRA-specific notice.--
       (A) General notice.--
       (i) In general.--In the case of notices provided under 
     section 606(a)(4) of the Employee Retirement Income Security 
     Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of 
     the Internal Revenue Code of 1986, section 2206(4) of the 
     Public Health Service Act (42 U.S.C. 300bb-6(4)), or section 
     8905a(f)(2)(A) of title 5, United States Code, with respect 
     to individuals who, during the period described in paragraph 
     (3), become entitled to elect COBRA continuation coverage, 
     the requirements of such provisions shall not be treated as 
     met unless such notices include an additional notification to 
     the recipient a written notice in clear and understandable 
     language of--

       (I) the availability of premium assistance with respect to 
     such coverage under this subsection; and
       (II) the option to enroll in different coverage if the 
     employer permits assistance eligible individuals described in 
     paragraph (3)(A) to elect enrollment in different coverage 
     (as described in paragraph (1)(B)).

       (ii) Alternative notice.--In the case of COBRA continuation 
     coverage to which the notice provision under such sections 
     does not apply, the Secretary of Labor, in consultation with 
     the Secretary of the Treasury and the Secretary of Health and 
     Human Services, shall, in consultation with administrators of 
     the group health plans (or other entities) that provide or 
     administer the COBRA continuation coverage involved, provide 
     rules requiring the provision of such notice.
       (iii) Form.--The requirement of the additional notification 
     under this subparagraph may be met by amendment of existing 
     notice forms or by inclusion of a separate document with the 
     notice otherwise required.
       (B) Specific requirements.--Each additional notification 
     under subparagraph (A) shall include--
       (i) the forms necessary for establishing eligibility for 
     premium assistance under this subsection;
       (ii) the name, address, and telephone number necessary to 
     contact the plan administrator and any other person 
     maintaining relevant information in connection with such 
     premium assistance;
       (iii) a description of the extended election period 
     provided for in paragraph (4)(A);
       (iv) a description of the obligation of the qualified 
     beneficiary under paragraph (2)(B) and the penalty provided 
     under section 6720C of the Internal Revenue Code of 1986 for 
     failure to carry out the obligation;
       (v) a description, displayed in a prominent manner, of the 
     qualified beneficiary's right to a reduced premium and any 
     conditions on entitlement to the reduced premium;
       (vi) a description of the option of the qualified 
     beneficiary to enroll in different coverage if the employer 
     permits such beneficiary to elect to enroll in such different 
     coverage under paragraph (1)(B); and
       (vii) information regarding any Exchange established under 
     title I of the Patient Protection and Affordable Care Act (42 
     U.S.C. 18001 et seq.) through which a qualified beneficiary 
     may be eligible to enroll in a qualified health plan, 
     including--

       (I) the publicly accessible internet website address for 
     such Exchange;
       (II) the publicly accessible internet website address for 
     the Find Local Help directory maintained by the Department of 
     Health and Human Services on the healthcare.gov internet 
     website (or a successor website);
       (III) a clear explanation that--

       (aa) an individual who is eligible for continuation 
     coverage may also be eligible to enroll, with financial 
     assistance, in a qualified health plan offered through such 
     Exchange, but, in the case that such individual elects to 
     enroll in such continuation coverage and subsequently elects 
     to terminate such continuation coverage before the period of 
     such continuation coverage expires, such termination does not 
     initiate a special enrollment period (absent a qualifying 
     event specified in section 603(2) of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1163(2)), section 
     4980B(f)(3)(B) of the Internal Revenue Code of 1986, section 
     2203(2) of the Public Health Service Act (42 U.S.C. 300bb-
     3(2)), or section 8905a of title 5, United States Code, with 
     respect to such individual); and
       (bb) an individual who elects to enroll in continuation 
     coverage will remain eligible to enroll in a qualified health 
     plan offered through such Exchange during an open enrollment 
     period and may be eligible for financial assistance with 
     respect to enrolling in such a qualified health plan;

       (IV) information on consumer protections with respect to 
     enrolling in a qualified health plan offered through such 
     Exchange, including the requirement for such a qualified 
     health plan to provide coverage for essential health benefits 
     (as defined in section 1302(b) of such Act (42 U.S.C. 
     18022(b))) and the requirements applicable to such a 
     qualified health plan under part A of title XXVII of the 
     Public Health Service Act (42 U.S.C. 300gg et seq.);
       (V) information on the availability of financial assistance 
     with respect to enrolling in a qualified health plan, 
     including the maximum income limit for eligibility for the 
     premium tax credit under section 36B of the Internal Revenue 
     Code of 1986; and
       (VI) information on any special enrollment periods during 
     which any assistance eligible individual described in 
     paragraph (3)(A)(i) may be eligible to enroll, with financial 
     assistance, in a qualified health plan offered through such 
     Exchange (including a special enrollment period for which an 
     individual may be eligible due to the expiration of premium 
     assistance pursuant to a limitation specified under paragraph 
     (2)(A)).

       (C) Notice in connection with extended election periods.--
     In the case of any assistance eligible individual described 
     in paragraph (3)(A) (or any individual described in paragraph 
     (4)(A)) who became entitled to elect COBRA continuation 
     coverage before the date of the enactment of this Act, the 
     administrator of the applicable group health plan (or other 
     entity) shall provide (within 60 days after the date of 
     enactment of this Act) for the additional notification 
     required to be provided under subparagraph (A) and failure to 
     provide such notice shall be treated as a failure to meet the 
     notice requirements under the applicable COBRA continuation 
     provision.
       (D) Model notices.--Not later than 30 days after the date 
     of enactment of this Act, with respect to any assistance 
     eligible individual described in paragraph (3)(A)--
       (i) the Secretary of Labor, in consultation with the 
     Secretary of the Treasury and the Secretary of Health and 
     Human Services, shall prescribe models for the additional 
     notification required under this paragraph (other than the 
     additional notification described in clause (ii)); and
       (ii) in the case of any additional notification provided 
     pursuant to subparagraph (A) under section 8905a(f)(2)(A) of 
     title 5, United States Code, the Office of Personnel 
     Management shall prescribe a model for such additional 
     notification.
       (8) Furlough-specific notice.--
       (A) In general.--With respect to any assistance eligible 
     individual described in paragraph (3)(B) who, during the 
     period described in such paragraph, becomes eligible for 
     assistance pursuant to paragraph (1)(A)(ii), the requirements 
     of section 606(a)(4) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1166(4)), section 
     4980B(f)(6)(D) of the Internal Revenue Code of 1986, section 
     2206(4) of the Public Health Service Act (42 U.S.C. 300bb-
     6(4)), or section 8905a(f)(2)(A) of title 5, United States 
     Code, shall not be treated as met unless the group health 
     plan administrator, in accordance with the timing requirement 
     specified under subparagraph (B), provides to the individual 
     a written notice in clear and understandable language of--
       (i) the availability of premium assistance with respect to 
     such coverage under this subsection;
       (ii) the option of the qualified beneficiary to enroll in 
     different coverage if the employer permits such beneficiary 
     to elect to enroll in such different coverage under paragraph 
     (1)(B); and
       (iii) the information specified under paragraph (7)(B) (as 
     applicable).
       (B) Timing specified.--For purposes of subparagraph (A), 
     the timing requirement specified in this subparagraph is--
       (i) with respect to such an individual who is within a 
     furlough period during the period beginning on March 1, 2020, 
     and ending on the date of the enactment of this Act, 30 days 
     after the date of such enactment; and
       (ii) with respect to such an individual who is within a 
     furlough period during the period beginning on the first day 
     after the date of the enactment of this Act and ending on 
     January 31, 2021, 30 days after the date of the beginning of 
     such furlough period.
       (C) Model notices.--Not later than 30 days after the date 
     of enactment of this Act, with respect to any assistance 
     eligible individual described in paragraph (3)(B)--
       (i) the Secretary of Labor, in consultation with the 
     Secretary of the Treasury and the Secretary of Health and 
     Human Services, shall prescribe models for the notification 
     required under this paragraph (other than the notification 
     described in clause (ii)); and
       (ii) in the case of any notification provided pursuant to 
     subparagraph (A) under section 8905a(f)(2)(A) of title 5, 
     United States Code, the Office of Personnel Management shall 
     prescribe a model for such notification.

[[Page S5872]]

       (9) Notice of expiration of period of premium assistance.--
       (A) In general.--With respect to any assistance eligible 
     individual, subject to subparagraph (B), the requirements of 
     section 606(a)(4) of the Employee Retirement Income Security 
     Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of 
     the Internal Revenue Code of 1986, section 2206(4) of the 
     Public Health Service Act (42 U.S.C. 300bb-6(4)), or section 
     8905a(f)(2)(A) of title 5, United States Code, shall not be 
     treated as met unless the employer of the individual, during 
     the period specified under subparagraph (C), provides to such 
     individual a written notice in clear and understandable 
     language--
       (i) that the premium assistance for such individual will 
     expire soon and the prominent identification of the date of 
     such expiration;
       (ii) that such individual may be eligible for coverage 
     without any premium assistance through--

       (I) COBRA continuation coverage; or
       (II) coverage under a group health plan;

       (iii) that the expiration of premium assistance is treated 
     as a qualifying event for which any assistance eligible 
     individual is eligible to enroll in a qualified health plan 
     offered through an Exchange under title I of such Act (42 
     U.S.C. 18001 et seq.) during a special enrollment period; and
       (iv) the information specified in paragraph (7)(B)(vii).
       (B) Exception.--The requirement for the group health plan 
     administrator to provide the written notice under 
     subparagraph (A) shall be waived in the case the premium 
     assistance for such individual expires pursuant to clause 
     (i)(I) or (ii)(I) of paragraph (2)(A).
       (C) Period specified.--For purposes of subparagraph (A), 
     the period specified in this subparagraph is, with respect to 
     the date of expiration of premium assistance for any 
     assistance eligible individual pursuant to a limitation 
     requiring a notice under this paragraph, the period beginning 
     on the day that is 45 days before the date of such expiration 
     and ending on the day that is 15 days before the date of such 
     expiration.
       (D) Model notices.--Not later than 30 days after the date 
     of enactment of this Act, with respect to any assistance 
     eligible individual--
       (i) the Secretary of Labor, in consultation with the 
     Secretary of the Treasury and the Secretary of Health and 
     Human Services, shall prescribe models for the notification 
     required under this paragraph (other than the notification 
     described in clause (ii)); and
       (ii) in the case of any notification provided pursuant to 
     subparagraph (A) under section 8905a(f)(2)(A) of title 5, 
     United States Code, the Office of Personnel Management shall 
     prescribe a model for such notification.
       (10) Regulations.--The Secretary of the Treasury and the 
     Secretary of Labor may jointly prescribe such regulations or 
     other guidance as may be necessary or appropriate to carry 
     out the provisions of this subsection, including the 
     prevention of fraud and abuse under this subsection, except 
     that the Secretary of Labor and the Secretary of Health and 
     Human Services may prescribe such regulations (including 
     interim final regulations) or other guidance as may be 
     necessary or appropriate to carry out the provisions of 
     paragraphs (5), (7), (8), (9), and (11).
       (11) Outreach.--
       (A) In general.--The Secretary of Labor, in consultation 
     with the Secretary of the Treasury and the Secretary of 
     Health and Human Services, shall provide outreach consisting 
     of public education and enrollment assistance relating to 
     premium assistance provided under this subsection. Such 
     outreach shall target employers, group health plan 
     administrators, public assistance programs, States, insurers, 
     and other entities as determined appropriate by such 
     Secretaries. Such outreach shall include an initial focus on 
     those individuals electing continuation coverage who are 
     referred to in paragraph (7)(C). Information on such premium 
     assistance, including enrollment, shall also be made 
     available on websites of the Departments of Labor, Treasury, 
     and Health and Human Services.
       (B) Enrollment under medicare.--The Secretary of Health and 
     Human Services shall provide outreach consisting of public 
     education. Such outreach shall target individuals who lose 
     health insurance coverage. Such outreach shall include 
     information regarding enrollment for benefits under title 
     XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) for 
     purposes of preventing mistaken delays of such enrollment by 
     such individuals, including lifetime penalties for failure of 
     timely enrollment.
       (12) Definitions.--For purposes of this section:
       (A) Administrator.--The term ``administrator'' has the 
     meaning given such term in section 3(16)(A) of the Employee 
     Retirement Income Security Act of 1974.
       (B) COBRA continuation coverage.--The term ``COBRA 
     continuation coverage'' means continuation coverage provided 
     pursuant to part 6 of subtitle B of title I of the Employee 
     Retirement Income Security Act of 1974 (other than under 
     section 609), title XXII of the Public Health Service Act, 
     section 4980B of the Internal Revenue Code of 1986 (other 
     than subsection (f)(1) of such section insofar as it relates 
     to pediatric vaccines), or section 8905a of title 5, United 
     States Code, or under a State program that provides 
     comparable continuation coverage. Such term does not include 
     coverage under a health flexible spending arrangement under a 
     cafeteria plan within the meaning of section 125 of the 
     Internal Revenue Code of 1986.
       (C) COBRA continuation provision.--The term ``COBRA 
     continuation provision'' means the provisions of law 
     described in subparagraph (B).
       (D) Covered employee.--The term ``covered employee'' has 
     the meaning given such term in section 607(2) of the Employee 
     Retirement Income Security Act of 1974.
       (E) Qualified beneficiary.--The term ``qualified 
     beneficiary'' has the meaning given such term in section 
     607(3) of the Employee Retirement Income Security Act of 
     1974.
       (F) Group health plan.--The term ``group health plan'' has 
     the meaning given such term in section 607(1) of the Employee 
     Retirement Income Security Act of 1974.
       (G) State.--The term ``State'' includes the District of 
     Columbia, the Commonwealth of Puerto Rico, the Virgin 
     Islands, Guam, American Samoa, and the Commonwealth of the 
     Northern Mariana Islands.
       (H) Period of coverage.--Any reference in this subsection 
     to a period of coverage shall be treated as a reference to a 
     monthly or shorter period of coverage with respect to which 
     premiums are charged with respect to such coverage.
       (I) Plan sponsor.--The term ``plan sponsor'' has the 
     meaning given such term in section 3(16)(B) of the Employee 
     Retirement Income Security Act of 1974.
       (J) Furlough period.--
       (i) In general.--The term ``furlough period'' means, with 
     respect to an individual and an employer of such individual, 
     a period--

       (I) beginning with the first month beginning on or after 
     March 1, 2020 and before January 31, 2021, during which such 
     individual's employer reduces such individual's work hours 
     (due to a lack of work, funds, or other nondisciplinary 
     reason) to an amount that is less than 70 percent of the base 
     month amount; and
       (II) ending with the earlier of--

       (aa) the first month beginning after January 31, 2021; or
       (bb) the month following the first month during which work 
     hours of such employee are greater than 80 percent of work 
     hours of the base month amount.
       (ii) Base month amount.--For purposes of clause (i), the 
     term ``base month amount'' means, with respect to an 
     individual and an employer of such individual, the greater 
     of--

       (I) such individual's work hours in the month prior (or in 
     the case such individual had no work hours in the month prior 
     and had work hours in the 3 months prior, the last month with 
     work hours within the prior 3 months); and
       (II) such individual's work hours during the period 
     beginning January 1, 2020 and ending January 31, 2020.

       (13) Reports.--
       (A) Interim report.--The Secretary of the Treasury and the 
     Secretary of Labor shall jointly submit an interim report to 
     the Committee on Education and Labor, the Committee on Ways 
     and Means, and the Committee on Energy and Commerce of the 
     House of Representatives and the Committee on Health, 
     Education, Labor, and Pensions and the Committee on Finance 
     of the Senate regarding the premium assistance provided under 
     this subsection that includes--
       (i) the number of individuals provided such assistance as 
     of the date of the report; and
       (ii) the total amount of expenditures incurred (with 
     administrative expenditures noted separately) in connection 
     with such assistance as of the date of the report.
       (B) Final report.--As soon as practicable after the last 
     period of COBRA continuation coverage for which premium 
     assistance is provided under this section, the Secretary of 
     the Treasury and the Secretary of Labor shall jointly submit 
     a final report to each Committee referred to in subparagraph 
     (A) that includes--
       (i) the number of individuals provided premium assistance 
     under this section;
       (ii) the average dollar amount (monthly and annually) of 
     premium assistance provided to such individuals; and
       (iii) the total amount of expenditures incurred (with 
     administrative expenditures noted separately) in connection 
     with premium assistance under this section.
       (14) COBRA premium assistance.--
       (A) In general.--Subchapter B of chapter 65 of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new section:

     ``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

       ``(a) In General.--The person to whom premiums are payable 
     for continuation coverage under section 2(a)(1) of the Worker 
     Health Coverage Protection Act shall be allowed as a credit 
     against the tax imposed by section 3111(a), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(a), for each calendar 
     quarter an amount equal to the premiums not paid by 
     assistance eligible individuals for such coverage by reason 
     of such section 2(a)(1) with respect to such calendar 
     quarter.
       ``(b) Person to Whom Premiums Are Payable.--For purposes of 
     subsection (a), except as otherwise provided by the 
     Secretary, the person to whom premiums are payable under such 
     continuation coverage shall be treated as being--
       ``(1) in the case of any group health plan which is a 
     multiemployer plan (as defined in section 3(37) of the 
     Employee Retirement Income Security Act of 1974), the plan,

[[Page S5873]]

       ``(2) in the case of any group health plan not described in 
     paragraph (1)--
       ``(A) which provides furlough continuation coverage 
     described in section 2(a)(1)(A)(ii) of the Worker Health 
     Coverage Protection Act or subject to the COBRA continuation 
     provisions contained in--
       ``(i) this title,
       ``(ii) the Employee Retirement Income Security Act of 1974,
       ``(iii) the Public Health Service Act, or
       ``(iv) title 5, United States Code, or
       ``(B) under which some or all of the coverage is not 
     provided by insurance,
     the employer maintaining the plan, and
       ``(3) in the case of any group health plan not described in 
     paragraph (1) or (2), the insurer providing the coverage 
     under the group health plan.
       ``(c) Limitations and Refundability.--
       ``(1) Credit limited to certain employment taxes.--The 
     credit allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the tax imposed by section 3111(a), 
     or so much of the taxes imposed under section 3221(a) as are 
     attributable to the rate in effect under section 3111(a), for 
     such calendar quarter (reduced by any credits allowed under 
     subsections (e) and (f) of section 3111, sections 7001 and 
     7003 of the Families First Coronavirus Response Act, section 
     2301 of the CARES Act, and sections 20204 and 20212 of the 
     COVID-19 Tax Relief Act of 2020 for such quarter) on the 
     wages paid with respect to the employment of all employees of 
     the employer.
       ``(2) Refundability of excess credit.--
       ``(A) Credit is refundable.--If the amount of the credit 
     under subsection (a) exceeds the limitation of paragraph (1) 
     for any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b).
       ``(B) Credit may be advanced.--In anticipation of the 
     credit, including the refundable portion under subparagraph 
     (A), the credit may be advanced, according to forms and 
     instructions provided by the Secretary, up to an amount 
     calculated under subsection (a) through the end of the most 
     recent payroll period in the quarter.
       ``(C) Treatment of deposits.--The Secretary shall waive any 
     penalty under section 6656 for any failure to make a deposit 
     of the tax imposed by section 3111(a), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(a), if the Secretary 
     determines that such failure was due to the anticipation of 
     the credit allowed under this section.
       ``(D) Treatment of payments.--For purposes of section 1324 
     of title 31, United States Code, any amounts due to an 
     employer under this paragraph shall be treated in the same 
     manner as a refund due from a credit provision referred to in 
     subsection (b)(2) of such section.
       ``(3) Limitation on reimbursement for furloughed 
     employees.--In the case of an individual who for any month is 
     an assistance eligible individual described in section 
     2(a)(3)(B) of the Worker Health Coverage Protection Act with 
     respect to any coverage, the credit determined with respect 
     to such individual under subsection (a) for any such month 
     ending during a calendar quarter shall not exceed the amount 
     of premium the individual would have paid for a full month of 
     such coverage for the month preceding the first month for 
     which an individual is such an assistance eligible 
     individual.
       ``(d) Governmental Entities.--For purposes of this section, 
     the term `person' includes any governmental entity or Indian 
     tribal government (as defined in section 139E(c)(1)).
       ``(e) Denial of Double Benefit.--For purposes of chapter 1, 
     the gross income of any person allowed a credit under this 
     section shall be increased for the taxable year which 
     includes the last day of any calendar quarter with respect to 
     which such credit is allowed by the amount of such credit. No 
     amount for which a credit is allowed under this section shall 
     be taken into account as qualified wages under section 2301 
     of the CARES Act or as qualified health plan expenses under 
     section 7001(d) or 7003(d) of the Families First Coronavirus 
     Response Act.
       ``(f) Reporting.--Each person entitled to reimbursement 
     under subsection (a) for any period shall submit such reports 
     (at such time and in such manner) as the Secretary may 
     require, including--
       ``(1) an attestation of involuntary termination of 
     employment, reduction of hours, or furloughing, for each 
     assistance eligible individual on the basis of whose 
     termination, reduction of hours, or furloughing entitlement 
     to reimbursement is claimed under subsection (a),
       ``(2) a report of the amount of payroll taxes offset under 
     subsection (a) for the reporting period, and
       ``(3) a report containing the TINs of all covered 
     employees, the amount of subsidy reimbursed with respect to 
     each employee, and a designation with respect to each 
     employee as to whether the subsidy reimbursement is for 
     coverage of 1 individual or 2 or more individuals.
       ``(g) Regulations.--The Secretary shall issue such 
     regulations or other guidance as may be necessary or 
     appropriate to carry out this section, including--
       ``(1) the requirement to report information or the 
     establishment of other methods for verifying the correct 
     amounts of reimbursements under this section,
       ``(2) the application of this section to group health plans 
     that are multiemployer plans (as defined in section 3(37) of 
     the Employee Retirement Income Security Act of 1974),
       ``(3) to allow the advance payment of the credit determined 
     under subsection (a), subject to the limitations provided in 
     this section, based on such information as the Secretary 
     shall require,
       ``(4) to provide for the reconciliation of such advance 
     payment with the amount of the credit at the time of filing 
     the return of tax for the applicable quarter or taxable year, 
     and
       ``(5) with respect to the application of the credit to 
     third party payors (including professional employer 
     organizations, certified professional employer organizations, 
     or agents under section 3504).''.
       (B) Social security trust funds held harmless.--There are 
     hereby appropriated to the Federal Old-Age and Survivors 
     Insurance Trust Fund and the Federal Disability Insurance 
     Trust Fund established under section 201 of the Social 
     Security Act (42 U.S.C. 401) and the Social Security 
     Equivalent Benefit Account established under section 15A(a) 
     of the Railroad Retirement Act of 1974 (45 U.S.C. 231n-1(a)) 
     amounts equal to the reduction in revenues to the Treasury by 
     reason of this section (without regard to this subparagraph). 
     Amounts appropriated by the preceding sentence shall be 
     transferred from the general fund at such times and in such 
     manner as to replicate to the extent possible the transfers 
     which would have occurred to such Trust Fund or Account had 
     this section not been enacted.
       (C) Clerical amendment.--The table of sections for 
     subchapter B of chapter 65 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new item:

``Sec. 6432. Continuation coverage premium assistance.''.

       (D) Effective date.--The amendments made by this paragraph 
     shall apply to premiums to which paragraph (1)(A) applies.
       (E) Special rule in case of employee payment that is not 
     required under this section.--
       (i) In general.--In the case of an assistance eligible 
     individual who pays, with respect any period of coverage to 
     which paragraph (1)(A) applies, the amount of the premium for 
     such coverage that the individual would have (but for this 
     Act) been required to pay, the person to whom such payment is 
     payable shall reimburse such individual for the amount of 
     such premium paid.
       (ii) Credit of reimbursement.--A person to which clause (i) 
     applies shall be allowed a credit in the manner provided 
     under section 6432 of the Internal Revenue Code of 1986 for 
     any payment made to the employee under such clause.
       (iii) Payment of credits.--Any person to which clause (i) 
     applies shall make the payment required under such clause to 
     the individual not later than 60 days after the date on which 
     such individual elects continuation coverage under paragraph 
     (1).
       (15) Penalty for failure to notify health plan of cessation 
     of eligibility for premium assistance.--
       (A) In general.--Part I of subchapter B of chapter 68 of 
     the Internal Revenue Code of 1986 is amended by adding at the 
     end the following new section:

     ``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF 
                   CESSATION OF ELIGIBILITY FOR CONTINUATION 
                   COVERAGE PREMIUM ASSISTANCE.

       ``(a) In General.--Except in the case of failure described 
     in subsection (b) or (c), any person required to notify a 
     group health plan under section 2(a)(2)(B) of the Worker 
     Health Coverage Protection Act who fails to make such a 
     notification at such time and in such manner as the Secretary 
     of Labor may require shall pay a penalty of $250.
       ``(b) Intentional Failure.--In the case of any such failure 
     that is fraudulent, such person shall pay a penalty equal to 
     the greater of--
       ``(1) $250, or
       ``(2) 110 percent of the premium assistance provided under 
     section 2(a)(1)(A) of such Act after termination of 
     eligibility under such section.
       ``(c) Reasonable Cause Exception.--No penalty shall be 
     imposed under this section with respect to any failure if it 
     is shown that such failure is due to reasonable cause and not 
     to willful neglect.''.
       (B) Clerical amendment.--The table of sections of part I of 
     subchapter B of chapter 68 of such Code is amended by adding 
     at the end the following new item:

``Sec. 6720C. Penalty for failure to notify health plan of cessation of 
              eligibility for continuation coverage premium 
              assistance.''.

       (16) Coordination with hctc.--
       (A) In general.--Section 35(g)(9) of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(9) Continuation coverage premium assistance.--In the 
     case of an assistance eligible individual who receives 
     premium assistance for continuation coverage under section 
     2(a)(1) of the Worker Health Coverage Protection Act for any 
     month during the taxable year, such individual shall not be 
     treated as an eligible individual, a certified individual, or 
     a qualifying family member for purposes of this section or 
     section 7527 with respect to such month.''.
       (B) Effective date.--The amendment made by subparagraph (A) 
     shall apply to taxable years ending after the date of the 
     enactment of this Act.
       (17) Exclusion of continuation coverage premium assistance 
     from gross income.--
       (A) In general.--Part III of subchapter B of chapter 1 of 
     the Internal Revenue Code of

[[Page S5874]]

     1986 is amended by inserting after section 139H the following 
     new section:

     ``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

       ``In the case of an assistance eligible individual (as 
     defined in subsection (a)(3) of section 2 of the Worker 
     Health Coverage Protection Act), gross income does not 
     include any premium assistance provided under subsection 
     (a)(1) of such section.''.
       (B) Clerical amendment.--The table of sections for part III 
     of subchapter B of chapter 1 of such Code is amended by 
     inserting after the item relating to section 139H the 
     following new item:

``Sec. 139I. Continuation coverage premium assistance.''.

       (C) Effective date.--The amendments made by this paragraph 
     shall apply to taxable years ending after the date of the 
     enactment of this Act.
       (18) Deadlines with respect to notices.--Notwithstanding 
     section 518 of the Employee Retirement Income Security Act of 
     1974 (29 U.S.C. 1148) and section 7508A of the Internal 
     Revenue Code of 1986, the Secretary of Labor and the 
     Secretary of the Treasury, respectively, may not waive or 
     extend any deadline with respect to the provision of notices 
     described in paragraphs (7), (8), and (9).
       (b) Rule of Construction.--In all matters of 
     interpretation, rules, and operational procedures, the 
     language of this section shall be interpreted broadly for the 
     benefit of workers and their families.
                                 ______
                                 
      By Mrs. FEINSTEIN (for herself and Mr. Menendez):
  S. 4718. A bill to amend title 18, United States Code, to make 
fraudulent dealings in firearms and ammunition unlawful, and for other 
purposes; to the Committee on the Judiciary.
  Mrs. FEINSTEIN. Mr. President, I rise today to introduce legislation 
to stop the fraudulent sales of guns online. While some technology 
companies have banned selling of firearms and ammunition on their 
websites, the problem persists.
  For example, Facebook banned selling firearms. Nonetheless, between 
last April and June, it reportedly still had to remove 1.3 million 
pieces of content from its website that violated Facebook's terms of 
service related to gun sales.
  In order to circumvent the terms of service, sellers are using new 
tactics, like misrepresenting guns as ``stickers,'' to get around these 
restrictions.
  An August 24, Wall Street Journal article explored how gun sellers 
are specifically using this new tactic on Facebook's Marketplace.
  According to the article, sellers are using ``a new tactic [that] 
involves posts purporting to sell stickers, alongside images of gun 
makers' logos.''
  However, when contacted, these sellers admitted that they're actually 
selling guns.
  Even more troubling, the article said the recent ``boom'' in 
Americans buying guns ``has been attributed to the new coronavirus 
pandemic, civil unrest related to the killing of George Floyd and 
efforts in some cities to defund the police.''
  As a result, there has been a recent spike in failed background 
checks.
  Politico reported in July that: ``The number of people trying to buy 
guns who can't legally own them has skyrocketed.''
  For example, in February, the background check system blocked 9,700 
sales.
  In March, the system blocked 23,692 gun sales--more than double the 
previous month and the previous March.
  The bill I'm introducing today addresses this problem by making it 
illegal for gun sellers to circumvent websites' terms of service as yet 
another way to avoid a background check.
  It would make it a Federal crime to sell guns on websites like 
Facebook ``by means of false or fraudulent pretenses, representations 
of promises.'' Doing so would be a felony with a maximum of five years 
in prison and a $250,000 fine.
  I also want to thank Senator Menendez for joining with me to 
introduce this legislation.
  His efforts to keep technology companies accountable for the 
proliferation of firearms on their platforms has been vital in 
addressing the problem.
  Our bill today is part of a larger effort that needs to be taken to 
stop the plague of gun violence hurting this country.
  But I hope others will join us in this commonsense effort.
  Thank you, Mr. President. I yield the floor.
                                 ______
                                 
      By Ms. HIRONO (for herself, Mr. Booker, Mr. Blumenthal, Ms. 
        Klobuchar, Ms. Warren, and Mr. Reed):
  S. 4732. A bill to conduct a study on the spread of COVID-19-related 
disinformation and misinformation on the internet and social media 
platforms, and for other purposes; to the Committee on Health, 
Education, Labor, and Pensions.
  Ms. HIRONO. Mr. President, I rise today to introduce the COVID-19 
Disinformation Research and Reporting Act. I thank Representative 
Jennifer Wexton for working with me on this important piece of 
legislation, which will help shine a light on the ways social media and 
other online platforms amplify and spread misinformation and 
disinformation about the coronavirus pandemic to the detriment of 
public health.
  Representative Wexton was able to get the substance of this bill 
included in the HEROES Act, a bill passed four months ago by the House 
of Representatives to provide much needed relief to those suffering 
from the coronavirus pandemic and accompanying economic downturn. 
Because the Senate failed in its duty to pass the HEROES Act, I am 
introducing the COVID-19 Disinformation Research and Reporting Act with 
my colleagues--Senators Booker, Blumenthal, Klobuchar, Warren, and 
Reed.
  As I stand here today nearly 7 million Americans have been diagnosed 
with COVID-19 and over 200,000 have died from the virus.
  The numbers alone are staggering. But when you hear and read the 
personal stories of individuals and families who are suffering, it is 
truly tragic. It makes you mournful that for many of the individuals 
who died, they died alone in the absence of their loved ones.
  While many things contributed to this massive loss of life, I am here 
to talk about one in particular: the insidious spread of coronavirus-
related misinformation and disinformation online. This ``infodemic'' 
has undercut the efforts of public health officials at every turn, and 
threatens to prolong the virus's impact on the health of our people and 
economy long after a safe and effective vaccine is available.
  The online spread of misinformation about public health is nothing 
new. Claims that the 2014 Ebola epidemic was a form of population 
control spread across social media. Anti-vaccination groups have long 
used Face book and YouTube to share junk science and recruit new 
members.
  However, social media platforms' response to coronavirus was supposed 
to be different. Early in the pandemic, the major social media 
platforms announced new measures to combat misinformation while making 
sure users had access to accurate, authoritative information about the 
virus. Facebook added a COVID-19 Information Center to the tops of 
users' News Feeds and announced it would remove misinformation that 
could contribute to imminent physical harm. Twitter verified accounts 
that provided credible updates on the pandemic and committed to 
removing false or misleading content that contradicted information from 
health authorities. YouTube began directing users who searched for 
COVID-related information to the WHO or other health authorities and 
banned false information contradicting health authorities on treatment, 
prevention, diagnosis, or transmission of COVID-19.
  Unfortunately, these measures proved lacking and insufficient. The 
conspiracy film Plandemic was viewed more than 8 million times across 
social media platforms, and the sequel was viewed over 100,000 times on 
YouTube during its first week alone. A study by advocacy group Avaaz 
found that misinformation about vaccines and other health topics had 
been viewed an estimated 3.8 billion times on Facebook in the past 
year--four times more than factual, authoritative content from 
institutions like the WHO and CDC. The study also found that only 16% 
of previously fact-checked health misinformation on Facebook carried a 
warning label.
  Spend even a small amount of time on the internet or social media and 
you will find rampant misinformation and conspiracy theories about 
COVID-19. Some examples of these falsehoods include: Bill Gates created 
the virus to use a vaccine as cover to implant microchips into 
Americans. No, actually, Dr. Fauci created the coronavirus

[[Page S5875]]

to seize political power. You shouldn't wear a mask to protect against 
the coronavirus, because wearing a mask actually weakens your immune 
system. And do not worry if you catch the corona virus--you can treat 
it by drinking bleach.
  These claims might seem ridiculous, but they have real word 
consequences. A study published in the American Journal of Tropical 
Medicine and Hygiene found that 5,800 people had been hospitalized and 
at least 800 people died in the first three months of this year alone 
as a direct result of coronavirus-related misinformation. As recently 
as August, the Georgia Department of Health and the Texas Poison 
Control Center had to warn people not to drink bleach to treat COVID. 
While more Americans regularly wear masks in public, a recent poll 
found that 15% still do not. And, perhaps must troubling, polls suggest 
that between 35% and 50% of the U.S. population will not get a COVID 
vaccine when it is approved.
   If we hope to get past the coronavirus and avoid similar public 
health crises in the future, we must understand where misinformation 
originates, how it spreads, and strategies to stop it.
  This is exactly what the COVID-19 Disinformation Research and 
Reporting Act will do. It directs the National Science Foundation to 
partner with the National Academies of Sciences, Engineering, and 
Medicine to conduct a study on the spread of COVID-19-related 
disinformation and misinformation on the internet and social media 
platforms. This study will provide critical information on the roles 
disinformation and misinformation have played in the public response to 
COVID-19; the sources of COVID-19-related disinformation and 
misinformation and the ways it has influenced the public debate; the 
role social media plays in the disseminating and promoting this 
disinformation and misinformation; and potential strategies for 
combatting misinformation and disinformation in the future.
  This information will not stop the next pandemic from coming. And, it 
will not force the next Administration to take it seriously and follow 
the advice of doctors and scientists. But it can give us the knowledge 
and tools necessary to avoid another infodemic and ensure the American 
public receives accurate and authoritative information when it is most 
needed.
  I therefore encourage my colleagues to support the COVID-19 
Disinformation Research and Reporting Act.

                          ____________________