Sec. 104. COVID–19 Hazard Fund grants
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The Secretary of the Treasury shall, subject to the availability of amounts provided in this title, award a grant to each essential work employer that applies for a grant, in accordance with this section, for the purpose of providing premium pay to essential workers under section 102(b), including amounts paid under section 102(f). Any essential work employer shall be eligible for a grant under paragraph (1). A self-directed care worker employed by an essential work employer other than an essential work employer described in section 102(g), shall be eligible to apply for a grant under paragraph
(1)in the same manner as an essential work employer. Such a worker shall provide premium pay to himself or herself in accordance with this section, including the recordkeeping and refund requirements of this section. The maximum amount available for making a grant under subsection (a)(1) to an essential work employer shall be equal to the sum of— the amount obtained by multiplying $10,000 by the number of essential workers the employer certifies, in the application submitted under subsection (c)(1), as employing, or providing remuneration to for services or labor, who are paid wages or remuneration by the employer at a rate that is less than the equivalent of $200,000 per year; and the amount obtained by multiplying $5,000 by the number of highly-compensated essential workers the employer certifies, in the application submitted under subsection (c)(1), as employing, or providing remuneration to for services or labor, who are paid wages or remuneration by the employer at a rate that is equal to or greater than the equivalent of $200,000 per year. The Secretary of the Treasury shall not award a grant under this section in an amount less than the maximum described in paragraph (1). Any essential work employer seeking a grant under subsection (a)(1) shall submit an application to the Secretary of the Treasury at such time, in such manner, and complete with such information as the Secretary may require. The Secretary of the Treasury shall, within 15 days after receiving a complete application from an essential work employer eligible for a grant under this section— notify the employer of the Secretary’s findings with respect to the requirements for the grant; and if the Secretary finds that the essential work employer meets the requirements under this section for a grant under subsection (a), provide a certification to the employer— that the employer has met such requirements; or of the amount of the grant payment that the Secretary has determined the employer shall receive based on the requirements under this section; or if the Secretary finds that the essential work employer does not meet the requirements under this section for a grant under subsection (a), provide a notice of denial stating the reasons for the denial and provide an opportunity for administrative review by not later than 10 days after the denial. Not later than 7 days after making a certification under subparagraph (A)(ii) with respect to an essential work employer, the Secretary of the Treasury shall make the appropriate transfer to the employer of the amount of the grant. An essential work employer receiving a grant under this section shall use the amount of the grant solely for the following purposes: Providing premium pay under section 102(b) to essential workers in accordance with the requirements for such payments under such section, including providing payments described in section 102(f) to the next of kin of essential workers in accordance with the requirements for such payments under such section. Paying employer payroll taxes with respect to premium pay amounts described in subparagraph (A), including such payments described in section 102(f). Each dollar of a grant received by an essential work employer under this title shall be used as provided in subparagraph
(A)or
(B)or returned to the Secretary of the Treasury. An essential work employer who uses any amount of a grant for a purpose not required under paragraph
(1)shall be— considered to have misused funds in violation of section 102; and subject to the enforcement and remedies provided under section 105. If an essential work employer receives a grant under this section and, for any reason, does not provide every dollar of such grant to essential workers in accordance with the requirements of this title, then the employer shall refund any such dollars to the Secretary of the Treasury not later than June 30, 2021. Any amounts returned to the Secretary shall be deposited into the Fund and be available for any additional grants under this section. An essential work employer who is required to refund any amount under this paragraph shall not reduce or otherwise diminish an eligible worker’s compensation or benefits in response to or otherwise due to such refund. An essential work employer that receives a grant under this section shall— maintain records, including payroll records, demonstrating how each dollar of funds received through the grant were provided to essential workers; and provide such records to the Secretary of the Treasury or the Secretary of Labor upon the request of either such Secretary. In addition to all other enforcement and remedies available under this title or any other law, the Secretary of the Treasury shall establish a process under which the Secretary shall recoup the amount of any grant awarded under subsection (a)(1) if the Secretary determines that the essential work employer receiving the grant— did not provide all of the dollars of such grant to the essential workers of the employer; did not, in fact, have the number of essential workers certified by the employer in accordance with subparagraphs
(A)and
(B)of subsection (b)(1); did not pay the essential workers for the number of hours the employer claimed to have paid; or otherwise misused funds or violated this title. Essential workers of Tribal employers who receive funds under title II shall not be eligible to receive funds from grants under this section. For purposes of the Internal Revenue Code of 1986, any grant received by an essential work employer under this section shall not be included in the gross income of such essential work employer. In the case of an essential work employer that receives a grant under this section— amounts paid under subsection
(b)or
(f)of section 102 shall not be taken into account as wages for purposes of sections 41, 45A, 51, or 1396 of the Internal Revenue Code of 1986 or section 2301 of the CARES Act ( Public Law 116–136 ); and any deduction otherwise allowable under such Code for applicable payments during any taxable year shall be reduced (but not below zero) by the excess (if any) of— the aggregate amounts of grants received under this section; over the sum of any amount refunded under subsection
(d)plus the aggregate amount of applicable payments made for all preceding taxable years. For purposes of this paragraph, the term applicable payments means amounts paid as premium pay under subsection
(b)or
(f)of section 102 and amounts paid for employer payroll taxes with respect to such amounts. Rules similar to the rules of subsections
(a)and
(b)of section 52 of the Internal Revenue Code of 1986 shall apply for purposes of this section. The Secretary of the Treasury shall submit to the Commissioner of Internal Revenue statements containing— the name and tax identification number of each essential work employer receiving a grant under this section; the amount of such grant; and any amounts refunded under section (d)(3). Not later than 30 days after obligating the last dollar of the funds appropriated under this title, the Secretary of the Treasury shall submit a report, to the Committees of Congress described in paragraph (2), that— certifies that all funds appropriated under this title have been obligated; and indicates the number of pending applications for grants under this section that will be rejected due to the lack of funds. The Committees of Congress described in this paragraph are— the Committee on Ways and Means of the House of Representatives; the Committee on Education and Labor of the House of Representatives; the Committee on Finance of the Senate; and the Committee on Health, Education, Labor, and Pensions of the Senate.
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Sec. 104
COVID–19 Hazard Fund grants
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