Congressional Research Service Report: 'Pandemic-Related Provisions Expiring in 117th Congress'
The report was co-authored by health care financing specialists
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Contents
Introduction ... 1
Expiring Pandemic-Related Provisions ... 2
Tables
Table 1. Health Care Provisions Set to Expire in the 117th
Table 2. Unemployment Insurance Provisions Set to Expire in the 117th
Table 3. Business Provisions Set to Expire in the 117th
Table 4. Tax Provisions Set to Expire in the 117th
Table 5. Finance Provisions Set to Expire in the 117th
Table 6. Transportation Provisions Set to Expire in the 117th
Table 7. Housing Provisions Set to Expire in the 117th
Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th
Table 9. Human Services Provisions Set to Expire in the 117th
Table 10. Education Provisions Set to Expire in the 117th
Table 11. Veterans Provisions Set to Expire in the 117th
Contacts
Author Information ... 30
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Introduction
Since
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
For certain other provisions,
This report identifies provisions enacted in response to the COVID-19 pandemic that are set to expire during the 117th
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
In identifying expiring pandemic relief provisions, CRS examined the following laws enacted since
* 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
* 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
3 An obligation is a legally binding commitment by the federal government that will result in payments from the
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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
* 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
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
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[See link at end of text for Table 1. Health Care Provisions Set to Expire in the 117th
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
Source: CRS analysis.
a. FPUC was previously
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
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[See link at end of text for Table 3. Business Provisions Set to Expire in the 117th
Source: CRS analysis.
a. CRS Legislative
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[See link at end of text for Table 4. Tax Provisions Set to Expire in the 117th
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
Source: CRS analysis.
a. Division N, Title X, Section 1003(a) of P.L. 116-260 made an immediate rescission of
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
Source: CRS analysis.
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[See link at end of text for Table 7. Housing Provisions Set to Expire in the 117th
Source: CRS analysis.
a. The CARES Act foreclosure moratorium applied to single-family mortgages backed by the
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,
c. FHFA extended the period to request multifamily forbearance through
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[See link at end of text for Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th
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
Source: CRS analysis.
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[See link at end of text for Table 10. Education Provisions Set to Expire in the 117th
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
b. P.L. 116-136 made this student loan relief available through
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[See link at end of text for Table 11. Veterans Provisions Set to Expire in the 117th
Source: CRS analysis.
a. P.L. 116-128 made these benefits available through
The section was further amended by the Johnny Isakson and
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
c. The Student Veteran Coronavirus Response Act of 2020 (P.L. 116-140) made these authorities available through
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View tables and report at https://crsreports.congress.gov/product/pdf/R/R46704
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