Congressional Research Service Report: 'Pandemic-Related Provisions Expiring in 117th Congress'

WASHINGTON, May 26 -- The Congressional Research Service issued the following report (No. R46704) on May 25, 2021, entitled "Pandemic-Related Provisions Expiring in the 117th Congress".

The report was co-authored by health care financing specialists Patricia A. Davis, Alison Mitchell and Bernadette Fernandez and Jim Hahn, social policy specialists Adrienne L. Fernandes-Alcantara, Karen E. Lynch and Emilie Stoltzfus, social policy analysts Kara Clifford Billings, Conor F. Boyle and Alexandra Hegji, public finance specialist Grant A. Driessen, Donald J. Marples and Molly F. Sherlock, health care financing analysts Vanessa C. Forsberg and Ryan J. Rosso, American national government senior specialist Robert Jay Dilger and Bruce R. Lindsay, housing policy specialist Maggie McCarty and Libby Perl, income security specialists John J. Topoleski, Katelin P. Isaacs and Julie M. Whittaker, macroeconomic policy specialist Marc Labonte and David W. Perkins, research planning coordinator David P. Smole, financial economics analyst Andrew P. Scott, nutrition assistance policy specialist Randy Alison Aussenberg, health and aging policy specialist Kirsten J. Colello, acting section research manager Margot L. Crandall-Hollick, American national government specialist L. Elaine Halchin, education policy specialist Cassandria Dortch, public finance analyst Sean Lowry, housing policy analyst Katie Jones, income security analyst Elizabeth A. Myers, transportation policy analyst David Randall Peterman, education policy specialist Rebecca R. Skinner, education policy analyst Joselynn H. Fountain, economic policy senior specialist Jane G. Gravelle, transportation and industry analyst Rachel Y. Tang and legislative attorney Kevin M. Lewis.

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Contents

Introduction ... 1

Expiring Pandemic-Related Provisions ... 2

Tables

Table 1. Health Care Provisions Set to Expire in the 117th Congress ... 3

Table 2. Unemployment Insurance Provisions Set to Expire in the 117th Congress ... 5

Table 3. Business Provisions Set to Expire in the 117th Congress ... 7

Table 4. Tax Provisions Set to Expire in the 117th Congress ... 11

Table 5. Finance Provisions Set to Expire in the 117th Congress ... 14

Table 6. Transportation Provisions Set to Expire in the 117th Congress ... 17

Table 7. Housing Provisions Set to Expire in the 117th Congress ... 20

Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th Congress ... 22

Table 9. Human Services Provisions Set to Expire in the 117th Congress ... 25

Table 10. Education Provisions Set to Expire in the 117th Congress ... 26

Table 11. Veterans Provisions Set to Expire in the 117th Congress ... 28

Contacts

Author Information ... 30

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Introduction

Since March 2020, a number of laws have been enacted to provide relief to people and businesses affected by the COVID-19 pandemic. These include the Families First Coronavirus Response Act (FFCRA; P.L. 116-127) and the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), both enacted in March 2020; the Consolidated Appropriations Act, 2021 (P.L. 116-260), enacted in December 2020; and the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2), enacted in March 2021.

The laws enacted in response to the pandemic include a wide array of provisions, some of which are amendments to existing programs, benefits, and authorities, and others that are newly established. Many of these provisions were enacted on a temporary basis, where Congress specified an expiration date or a limited period during which they would remain in effect. Some provisions had been set to expire in 2020 or 2021 and were extended with the enactment of P.L. 116-260 or P.L. 117-2, both of which also established a number of additional pandemic relief provisions./1

For certain other provisions, Congress specified that availability would be tied to the duration of a declared emergency or disaster.

This report identifies provisions enacted in response to the COVID-19 pandemic that are set to expire during the 117th Congress (i.e., before January 3, 2023). These provisions are presented in a series of tables organized by subject matter. The expiring provisions that are within the scope of this report are primarily those that define the authority of government agencies or other entities to act, usually by authorizing a policy, project, or activity. These include provisions that temporarily suspend or delay the period during which a provision of law, regulation, requirement, or deadline is in effect; establish a moratorium on a particular activity; or provide authorization for certain provisions of law, regulation, or other requirements to be waived. As such, the report generally does not address provisions that provide (or are associated with) discretionary appropriations, nor does it identify provisions in COVID-19 response laws that explicitly address the period of availability for pandemic-related discretionary or mandatory appropriations (i.e., deadlines for when funds must be obligated by the federal government)./2

Such deadlines apply to nearly all appropriations unless the law specifically designates the funds to remain available until expended./3

The provisions included in the tables are generally limited to those that were initially enacted or amended in response to the pandemic, are currently in effect, and have expirations specified in statute that are set to occur during the 117th Congress.

In identifying expiring pandemic relief provisions, CRS examined the following laws enacted since March 2020:

* the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123);

* the FFCRA (P.L. 116-127);

* P.L. 116-128 (relating to Veterans education);

* the CARES Act (P.L. 116-136);

* the Paycheck Protection Program (PPP) and Health Care Enhancement Act (P.L. 116-139);

* the Student Veteran Coronavirus Response Act of 2020 (P.L. 116-140);

* the Paycheck Protection Program Flexibility Act of 2020 (P.L. 116-142);

* P.L. 116-147 (relating to the PPP);

* the Safeguarding America's First Responders Act of 2020 (P.L. 116-157);

* the Continuing Appropriations Act, 2021 and Other Extensions Act (P.L. 116159);

* the Consolidated Appropriations Act, 2021 (P.L. 116-260);

* the Johnny Isakson and David P. Roe, M.D. Veterans Health Care and Benefits Improvement Act of 2020 (P.L. 116-315);

* the American Rescue Plan Act of 2021 (P.L. 117-2);

* the COVID-19 Bankruptcy Relief Extension Act of 2021 (P.L. 117-5);

* the PPP Extension Act of 2021 (P.L. 117-6); and

* P.L. 117-7 (relating to suspension of Medicare sequestration).

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1 Provisions included in pandemic relief legislation that had been set to expire in 2020, prior to the enactment of P.L. 116-260, are addressed in CRS Report R46634, Pandemic-Related Statutory Provisions Expiring in 2020.

2 While this is the general practice, some limited exceptions are made, such as for supplemental discretionary or mandatory appropriations that appear to authorize agencies to stand up new programs that are not typically funded by regular annual appropriations or that fund substantively different activities from such programs and for the period of availability for supplemental discretionary or mandatory appropriations provided for such programs (e.g., the Education Stabilization Fund in Table 10).

3 An obligation is a legally binding commitment by the federal government that will result in payments from the Treasury immediately or in the future. Valid obligations can be made only on the basis of available budget authority. Budget authority may be made available for one year, for multiple years, or on a "no year" (i.e., permanent) basis.

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The provisions addressed in this report generally have an expiration specified by statute. A small number have been administratively extended to remain in effect beyond the statutorily specified expiration. The provisions in the report are distinct from those with expirations that are tied to the expiration of a declared public health emergency or other emergency or disaster related to the COVID-19 pandemic./4

Provisions that are entirely contingent upon one of these declarations being in effect are not included in this report, nor are provisions that are contingent upon a state emergency declaration being in effect./5

Expiring Pandemic-Related Provisions

The tables below identify provisions enacted in response to the COVID-19 pandemic that are set to expire during the 117th Congress. These are organized by subject matter, as follows:

* Table 1. Health Care Provisions

* Table 2. Unemployment Insurance Provisions

* Table 3. Business Provisions

* Table 4. Tax Provisions

* Table 5. Finance Provisions

* Table 6. Transportation Provisions

* Table 7. Housing Provisions

* Table 8. Nutrition and Agriculture Provisions

* Table 9. Human Services Provisions

* Table 10. Education Provisions

* Table 11. Veterans Provisions

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4 These include the public health emergency related to COVID-19 declared by the Secretary of Health and Human Services pursuant to Section 319 of the Public Health Service Act (42 U.S.C. Sec.247d); the presidential major disaster and emergency declarations under Sections 401 and 501, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Sec.Sec.5170 and 5191); and the national emergency declared by the President under Section 201 of the National Emergencies Act (50 U.S.C. Sec.1601 et seq.). For further information on these authorities, see CRS Report R46379, Emergency Authorities Under the National Emergencies Act, Stafford Act, and Public Health Service Act.

5 For additional information on such provisions, see CRS Insight IN11616, Expiring State COVID-19 Emergency Declarations: Effects on Federal Aid.

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Within each table, the provisions are generally organized first by the laws under which they originated, and subsequently by division, title, and section number. For each provision, the tables display the section number of the originating law, the provision name or a description, its expiration, and relevant CRS points of contact and resources. If the expiration has been extended beyond the initially enacted date, the public law that provided the most recent extension is displayed in parentheses. For example, in Table 1 the entry for Section 3709(a) under the CARES Act displays an expiration of December 31, 2021. The expiration for this provision had first been extended beyond the initial expiration date of December 31, 2020, specified in Section 3709(a) of the CARES Act, to March 31, 2021, by an amendment enacted under P.L. 116-260. It was subsequently extended by P.L. 117-7. The date, December 31, 2021, reflects the most recent expiration for this provision, as extended by P.L. 117-7. If no public law number is displayed below the expiration, the date shown reflects the initially enacted expiration.

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[See link at end of text for Table 1. Health Care Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

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[See link at end of text for Table 2. Unemployment Insurance Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

a. FPUC was previously $600/week under P.L. 116-136 until July 25, 2020 (July 26, 2020, in New York); P.L. 116-260 reauthorized FPUC at $300/week for weeks of unemployment beginning after December 26, 2020, and ending on or before March 14, 2021; P.L. 117-2 further reauthorized FPUC at $300/week through weeks of unemployment ending on or before September 6, 2021.

b. MEUC was established by Section 261 of P.L. 116-260.

c. Initially, 100% federal funding was provided under P.L. 116-136. Under P.L. 116-260, 50% funding was provided after the week ending December 26, 2020 (December 27, 2020, in New York). P.L. 117-2 restored 100% federal funding retroactively and applied as if the reduction to 50% funding had not occurred.

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[See link at end of text for Table 3. Business Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

a. CRS Legislative Attorney Kevin M. Lewis drafted the bankruptcy law analysis in this row of Table 3.

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[See link at end of text for Table 4. Tax Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

Notes: Selected tax provisions that primarily pertain to health care are presented in Table 1 on Health Care Provisions.

a. For more information, see CRS Report R46279, The Coronavirus Aid, Relief, and Economic Security (CARES) Act--Tax Relief for Individuals and Businesses.

b. For more information, see CRS Report R46649, The COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260.

c. For more information, see CRS Report R46680, The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2): Title IX, Subtitle G--Tax Provisions Related to Promoting Economic Security.

d. A similar lookback provision was enacted for 2020 as part of P.L. 116-260. Specifically, if a taxpayer's earned income in 2020 was less than earned income from the preceding year (i.e., 2019), the taxpayer could elect to use preceding year earned income for the purposes of determining the Earned Income Tax Credit or the Additional Child Tax Credit on his or her 2020 income tax return.

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[See link at end of text for Table 5. Finance Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

a. Division N, Title X, Section 1003(a) of P.L. 116-260 made an immediate rescission of $429 billion made available under Section 4027 of P.L. 116-136, and made a subsequent rescission of remaining unobligated balances made available in Section 4027 of P.L. 116-136 on January 9, 2021. Further, the authorization pursuant to Section 4003 of P.L. 116-136 to use the $500 billion originally appropriated was zeroed out under Division N, Title X, Section 1003(b) of P.L. 116-260.

b. Division N, Title X, Section 1001 of P.L. 116-260 extended this provision by extending Section 601(d)(3) of the SSA.

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[See link at end of text for Table 6. Transportation Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

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[See link at end of text for Table 7. Housing Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

a. The CARES Act foreclosure moratorium applied to single-family mortgages backed by the Department of Housing and Urban Development (HUD), including the Federal Housing Administration (FHA); the Department of Veterans Affairs (VA); the Department of Agriculture (USDA); and Fannie Mae and Freddie Mac. It expired after May 16, 2020, but these entities have all extended the foreclosure moratoriums for mortgages they back multiple times, most recently through June 30, 2021. It is possible they may extend them further.

b. The CARES Act single-family mortgage forbearance provisions, like the foreclosure moratorium, apply to federally backed mortgages. The CARES Act allows eligible borrowers to request forbearance during the "covered period," which is not defined in that section of the law. Some of the covered entities (HUD, USDA, and VA) have announced deadlines for servicers to approve an initial forbearance period, most recently extending those deadlines to June 30, 2021. The CARES Act limits the length of forbearance to 360 days (an initial period of up to 180 days and an extension of up to 180 days). The covered entities have all announced that borrowers can receive up to two additional three-month extensions under certain circumstances. See FHFA, "FHFA Extends COVID-19 Forbearance Period and Foreclosure and REO Eviction Moratoriums," press release, February 25, 2021, https://www.fhfa.gov/Media/PublicAffairs/Pages/ FHFA-Extends-COVID-19-Forbearance-Period-and-Foreclosure-and-REO-Eviction-Moratoriums.aspx; The White House, "Fact Sheet: Biden Administration Announces Extension of COVID-19 Forbearance and Foreclosure Protections for Homeowners," February 16, 2021, https://www.whitehouse.gov/briefing-room/ statements-releases/2021/02/16/fact-sheet-biden-administration-announces-extension-of-covid-19forbearance-and-foreclosure-protections-for-homeowners/; and related agency announcements.

c. FHFA extended the period to request multifamily forbearance through June 30, 2021, for mortgages backed by Fannie Mae or Freddie Mac. See FHFA, "FHFA Extends COVID-19 Multifamily Forbearance through June 30, 2021," press release, March 4, 2021, https://www.fhfa.gov/Media/PublicAffairs/Pages/FHFA-ExtendsCOVID-19-Multifamily-Forbearance-through-June-30-2021.aspx.

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[See link at end of text for Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

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[See link at end of text for Table 9. Human Services Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

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[See link at end of text for Table 10. Education Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

a. P.L. 116-136 authorized waivers for the duration of a public health emergency, major disaster or emergency, or national emergency declared by the applicable government authority in the country in which a foreign institution of higher education is located and the following payment period. Division FF, Title I, Section 101 of P.L. 116-260 amended P.L. 116-136 to authorize the waivers through the later of the last day of the payment period following the end of the applicable foreign government's declaration or June 30, 2022.

b. P.L. 116-136 made this student loan relief available through September 30, 2020. Since then, the relief has been extended numerous times via administrative and legislative action. Most recently, on January 20, 2021, President Biden requested that ED extend the relief, and ED announced it would do so through September 30, 2021. The White House, "Pausing Federal Student Loan Payments," press release, January 20, 2021, https://www.whitehouse.gov/briefing-room/statements-releases/2021/01/20/pausing-federal-student-loanPandemic-Related Provisions Expiring in the 117th Congress Congressional Research Service 28 payments/; and Department of Education, Office of Federal Study Aid, "Coronavirus and Forbearance Info for Students, Borrowers, and Parents." c. GEPA Section 421, commonly referred to as the "Tydings amendment," provides that any funds appropriated for an applicable program that are not obligated and expended by the recipient educational agencies and institutions before the end of the fiscal year shall remain available for obligation and expenditure for one additional fiscal year (e.g., through September 30 of the subsequent fiscal year).

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[See link at end of text for Table 11. Veterans Provisions Set to Expire in the 117th Congress]

Source: CRS analysis.

a. P.L. 116-128 made these benefits available through December 21, 2020. The Continuing Appropriations Act, 2021 and Other Extensions Act (P.L. 116-159) extended these benefits through December 21, 2021.

The section was further amended by the Johnny Isakson and David P. Roe, M.D. Veterans Health Care and Benefits Improvement Act of 2020 (P.L. 116-315).

b. Section 7 of P.L. 116-140 is not represented in this table because it was repealed by Section 1007 of the Johnny Isakson and David P. Roe, M.D. Veterans Health Care and Benefits Improvement Act of 2020 (P.L. 116-315).

c. The Student Veteran Coronavirus Response Act of 2020 (P.L. 116-140) made these authorities available through December 21, 2020. The Continuing Appropriations Act, 2021 and Other Extensions Act (P.L. 116-159) extended these authorities through December 21, 2021. Several sections of P.L. 116-140 were further amended by the Johnny Isakson and David P. Roe, M.D. Veterans Health Care and Benefits Improvement Act of 2020 (P.L. 116-315).

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View tables and report at https://crsreports.congress.gov/product/pdf/R/R46704