Pandemic-Related Provisions Expiring in the
117th Congress

March 8, 2021
Congressional Research Service
https://crsreports.congress.gov
R46704




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Pandemic-Related Provisions Expiring in the 117th Congress

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 ..................... 4
Table 3. Business Provisions Set to Expire in the 117th Congress ............................................ 7
Table 4. Tax Provisions Set to Expire in the 117th Congress ................................................... 9
Table 5. Finance Provisions Set to Expire in the 117th Congress............................................ 12
Table 6. Transportation Provisions Set to Expire in the 117th Congress .................................. 14
Table 7. Housing Provisions Set to Expire in the 117th Congress ........................................... 17
Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th Congress.................... 18
Table 9. Child Welfare and Home Visiting Provisions Set to Expire in the 117th Congress ........ 22
Table 10. Education Provisions Set to Expire in the 117th Congress ....................................... 23
Table 11. Veterans Provisions Set to Expire in the 117th Congress ......................................... 24

Contacts
Author Information ....................................................................................................... 26





Pandemic-Related Provisions Expiring in the 117th Congress

Introduction
Since March 2020, a number of laws have been enacted to provide relief to people and businesses
affected by the Coronavirus Disease 2019 (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), which were enacted in March 2020, and the
Consolidated Appropriations Act, 2021 (P.L. 116-260), which was enacted in December 2020.
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 limited period during which they would remain in effect. Some
provisions had been set to expire in 2020 and were extended with the enactment of P.L. 116-260,
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, usual y 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. The provisions included in the
tables are general y limited to those that were initial y 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 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 Paycheck Protection Program);
 the Safeguarding America’s First Responders Act of 2020 (P.L. 116-157);
 the Continuing Appropriations Act, 2021 and Other Extensions Act (P.L. 116-
159);

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, Pandem ic-Related Statutory Provisions Expiring in 2020 .
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 the Consolidated Appropriations Act, 2021 (P.L. 116-260); and
 the Johnny Isakson and David P. Roe, M.D. Veterans Health Care and Benefits
Improvement Act of 2020 (P.L. 116-315).
The provisions addressed in this report general y have an expiration specified by statute. A smal
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.2 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.3 The report also general y does not address the expiration
of the availability of supplemental appropriations that have been provided in response to the
pandemic.
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. Child Welfare and Home Visiting Provisions
Table 10. Education Provisions
Table 11. Veterans Provisions
Within each table, the provisions are general y 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 initial y 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 March 31, 2021. The expiration for this provision was extended
beyond the initial expiration date of December 31, 2020, specified in Section 3709(a) of the

2 T hese 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. §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. §§5170 and 5191); and the national emergency declared by the President under
Section 201 of the National Emergencies Act (50 U.S.C. §1601 et seq.) . For further information on these authorities,
see CRS Report R46379, Em ergency Authorities Under the National Em ergencies Act, Stafford Act, and Public Health
Service Act
.
3 For additional information on such provisions, see CRS Insight IN11616, Expiring State COVID-19 Emergency
Declarations: Effects on Federal Aid
.
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Pandemic-Related Provisions Expiring in the 117th Congress

CARES Act, to March 31, 2021, by an amendment enacted under P.L. 116-260. The date, March
31, 2021, reflects the current expiration for this provision, as extended by P.L. 116-260. If no
public law number is displayed below the expiration, the date shown reflects the initial y enacted
expiration.
Table 1. Health Care Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Families First Coronavirus Response Act (FFCRA; P.L. 116-127)
Division F—Health Provisions
Section 6009
Increase in Medicaid Al otments
September 30, 2021
Alison Mitchel
for Territories
CRS In Focus IF11012,
42 U.S.C. §1308(g)
Medicaid Financing for
the Territories

Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136)
Title III—Supporting America’s Health Care System in the Fight Against Coronavirus
Section 3701
Exemption for Telehealth
Applicable for plan years
Ryan Rosso
Services
beginning on or before
CRS Report R45277,
26 U.S.C. §223(c)(2)(E)
December 31, 2021
Health Savings Accounts
(HSAs)

Section 3709(a)
Adjustment of Sequestration
March 31, 2021
Patricia A. Davis
2 U.S.C. §901a(6)
(extended by P.L. 116-260) CRS Report R45106,
Medicare and Budget
Sequestration

Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Section 101
Supporting Physicians and Other December 31, 2021
Jim Hahn
Professionals in Adjusting to
CRS Report R40425,
Medicare Payment Changes
Medicare Primer
During 2021
42 U.S.C. §1395w–4(t)
Source: CRS analysis.






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Pandemic-Related Provisions Expiring in the 117th Congress

Table 2. Unemployment Insurance Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Families First Coronavirus Response Act (FFCRA; P.L. 116-127)
Division D—Emergency Unemployment Insurance Stabilization and Access Act of 2020
Section 4102(b)
Emergency Flexibility [for
March 14, 2021
Julie Whittaker, Katelin
Personnel Standards]
(extended by P.L. 116-260) Isaacs
26 U.S.C. §3304 note
CRS In Focus IF11723,

Unemployment Insurance
Provisions in the
Consolidated
Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

Section 4103
Temporary Assistance for
March 14, 2021
Julie Whittaker, Katelin
States with Advances
(extended by P.L. 116-260) Isaacs
42 U.S.C. §1322(b)(10)(A)
CRS In Focus IF11723,
(§1202(b)(10)(A) of the Social
Unemployment Insurance
Security Act (SSA))
Provisions in the
Consolidated
Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

Section 4105
Ful Federal Funding of
March 13, 2021 (March 14,
Julie Whittaker, Katelin
Extended Unemployment
2021, in New York)
Isaacs

Compensation (refers to
(extended by P.L. 116-260) CRS In Focus IF11723,
Extended Benefits, EB) for a

Unemployment Insurance
Limited Period
Provisions in the
(a) In General (for Extended
Consolidated
Benefits)
Appropriations Act, 2021
(b) Temporary Federal Matching
(Division N, Title II,
for the First Week of Extended
Subtitle A, the Continued
Benefits for State with no
Assistance for
Waiting Week
Unemployed Workers Act
of 2020)

26 U.S.C. §3304 note
Coronavirus Aid, Relief, and Economic Security (CARES Act; P.L. 116-136)
Title II—Assistance for American Workers, Families, and Businesses
Subtitle A—Unemployment Insurance Provisions
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CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 2102
Pandemic Unemployment
Program expiration: March
Julie Whittaker, Katelin

Assistance (PUA)
13, 2021 (March 14, 2021,
Isaacs
15 U.S.C. §9021
in New York)
CRS In Focus IF11723,
Benefit phaseout: April 10,
Unemployment Insurance
2021 (April 11, 2021, in
Provisions in the
New York)
Consolidated
(extended by P.L. 116-260) Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

Section 2103
Emergency Unemployment
March 13, 2021 (March 14,
Julie Whittaker, Katelin
Relief for Governmental Entities
2021, in New York)
Isaacs
and Nonprofit Organizations
(extended by P.L. 116-260) CRS In Focus IF11723,
42 U.S.C. §1103 (SSA §903); and
Unemployment Insurance
15 U.S.C. §9022
Provisions in the
Consolidated
Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

Section 2104(b)
Emergency Increase In
March 13, 2021 (March 14,
Julie Whittaker, Katelin

Unemployment Compensation
2021, in New York)
Isaacs
Benefits
(extended by P.L. 116-260) CRS In Focus IF11723,

Unemployment Insurance
Section 2104(b)(1)(A): Federal
Provisions in the
Pandemic Unemployment
Consolidated
Compensation (FPUC), $300
Appropriations Act, 2021
additional weekly benefita
(Division N, Title II,
Section 2104(b)(1)(C) Mixed
Subtitle A, the Continued
Earner Unemployment
Assistance for
Compensation (MEUC), $100
Unemployed Workers Act
weeklyb
of 2020)
15 U.S.C. §9023(b)
Section 2015
Temporary Ful Federal Funding
March 13, 2021 (March 14,
Julie Whittaker, Katelin

of the first week of
2021, in New York)
Isaacs
Compensable Regular
(extended by P.L. 116-260) CRS In Focus IF11723,
Unemployment for States with
Unemployment Insurance
No Waiting Weekc
Provisions in the
15 U.S.C. §9024
Consolidated
Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 2107
Pandemic Emergency
Program expiration: March
Julie Whittaker, Katelin

Unemployment Compensation
13, 2021 (March 14, 2021,
Isaacs
(PEUC)
in New York)
CRS In Focus IF11723,
15 U.S.C. §9025
Benefit phaseout: April 10,
Unemployment Insurance

2021 (April 11, 2021, in
Provisions in the
New York)
Consolidated
(extended by P.L. 116-260) Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

Section 2108
Extension of Temporary
March 13, 2021 (March 14,
Julie Whittaker, Katelin

Financing of Short-Time
2021, in New York)
Isaacs
Compensation (STC)
(extended by P.L. 116-260) CRS In Focus IF11723,
Agreements for States with
Unemployment Insurance
Programs in Law
Provisions in the
15 U.S.C. §9026
Consolidated
Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

Section 2109
Temporary Financing of STC
March 13, 2021 (March 14,
Julie Whittaker, Katelin

Agreements
2021, in New York)
Isaacs
15 U.S.C. §9027
(extended by P.L. 116-260) CRS In Focus IF11723,
Unemployment Insurance
Provisions in the
Consolidated
Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of
2020)
http://www.c
rs.gov/Reports/IF
11723
Section 2112
Waiver of the 7-Day Waiting
March 14, 2021
Julie Whittaker, Katelin

Period for the Railroad
(extended by P.L. 116-260) Isaacs
Unemployment Insurance Act

15 U.S.C. §9030
Section 2113
Enhanced Benefits Under the
Registration periods ending
Julie Whittaker, Katelin
Railroad Unemployment
on or before March 14,
Isaacs
Insurance Act
2021

45 U.S.C. §352(a)
(extended by P.L. 116-260)
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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 2114
Extended Unemployment
Registration period ending
Julie Whittaker, Katelin
Benefits Under the Railroad
on or before March 14,
Isaacs
Unemployment Insurance Act
2021; benefit phaseout

45 U.S.C. §352(c)(2)
period terminates for
registration period
beginning after April 5,
2021
(extended by P.L. 116-260)
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title II—Assistance for American Workers, Families, and Businesses
Section 266
Waiver to Preserve Access to
December 31, 2021
Julie Whittaker, Katelin
Extended Benefits in High
Isaacs
Unemployment States
CRS In Focus IF11723,
26 U.S.C. §3304 note
Unemployment Insurance
Provisions in the
Consolidated
Appropriations Act, 2021
(Division N, Title II,
Subtitle A, the Continued
Assistance for
Unemployed Workers Act
of 2020)

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.
b. MEUC was established by Section 261 of P.L. 116-260.
c. Initial y, 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).
Table 3. Business Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title III—Continuing the Paycheck Protection Program and Other Smal Business Support
Section 323
Commitment Authority and
Paycheck Protection
Robert Dilger, Bruce
Appropriations
Program (PPP) covered
Lindsay, Sean Lowry
loan period expires March
CRS Report R46284,
31, 2021
COVID-19 Relief
7(a) loan authorization of
Assistance to Smal
$75 bil ion expires
Businesses: Issues and
September 30, 2021
Policy Options
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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 324
Grants for Shuttered Venue
Appropriates $15 bil ion
Robert Dilger, Sean
Operators
for a new grant program
Lowry
for live venue operators,
CRS Report R46689,
museums, and motion
SBA Shuttered Venue
picture theater operators;
Operators Grant Program
the Smal Business
(SVOG)
Administration (SBA) wil
prioritize grant applicants
based on need, with the
last grants available to
cover eligible expenses that
are incurred no later than
June 30, 2022
Section 325
Extension of the Debt Relief
September 30, 2021
Robert Dilger, Sean
Program
(specified payments
Lowry
continue for loans
CRS Report R46284,
approved by this date)
COVID-19 Relief
Assistance to Smal
Businesses: Issues and
Policy Options

Section 326
Modifications to 7(a) Loan
7(a) 90% loan guarantee
Robert Dilger, Sean
Programs
percentage expires
Lowry
September 30, 2021;
CRS Report R46284,
SBAExpress $1 mil ion
COVID-19 Relief
maximum loan amount
Assistance to Smal
expires September 30,
Businesses: Issues and
2021 (reverts to $500,000
Policy Options
on October 1, 2021)
SBAExpress 75% loan
guarantee percentage
expires September 30,
2021 (reverts to 50% on
October 1, 2021)
Section 327
Temporary Fee Reductions
SBA loan fee reductions
Robert Dilger, Sean
expire September 30, 2021
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Smal
Businesses: Issues and
Policy Options

Section 329
Recovery Assistance Under the
Microloan program
Robert Dilger, Sean
Microloan Program
enhancements (lending
Lowry
limits, waiver of matching
CRS Report R46284,
requirement, and eight-
COVID-19 Relief
year loan term) expire
Assistance to Smal
September 30, 2021
Businesses: Issues and
Policy Options

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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 332
Emergency Economic Injury
Covered period expires
Robert Dilger, Bruce
Disaster Loan Grants
December 31, 2021
Lindsay, Sean Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Smal
Businesses: Issues and
Policy Options

Section 343
Covered Period for New
PPP covered period
Robert Dilger, Sean
Paragraph (36) Loans
expires March 31, 2021
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Smal
Businesses: Issues and
Policy Options

Section 345
Extension of Waiver of
June 30, 2021
Robert Dilger, Sean
Matching Funds Requirement
Lowry
Under the Women's Business
CRS Report R46284,
Center Program
COVID-19 Relief
Assistance to Smal
Businesses: Issues and
Policy Options

Source: CRS analysis.
Table 4. Tax Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Families First Coronavirus Response Act (FFCRA; P.L. 116-127)
Division F—Tax Credits for Paid Sick and Paid Family and Medical Leave
Section 7001
Payrol Credit for Required Paid
March 31, 2021
Mol y Sherlock
Sick Leave
(extended and modified by
CRS In Focus IF11739,
P.L. 116-260)
Payrol Tax Credit for
COVID-19 Sick and
Family Leave

Section 7002
Credit for Sick Leave for
March 31, 2021
Mol y Sherlock
Certain Self-employed
(extended and modified by
CRS In Focus IF11739,
Individuals
P.L. 116-260)
Payrol Tax Credit for
COVID-19 Sick and
Family Leave

Section 7003
Payrol Credit for Required Paid
March 31, 2021
Mol y Sherlock
Family Leave
(extended and modified by
CRS In Focus IF11739,
P.L. 116-260)
Payrol Tax Credit for
COVID-19 Sick and
Family Leave

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CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 7004
Credit for Family Leave for
March 31, 2021
Mol y Sherlock
Certain Self-employed
(extended and modified by
CRS In Focus IF11739,
Individuals
P.L. 116-260)
Payrol Tax Credit for
COVID-19 Sick and
Family Leave

Coronavirus Aid, Relief, and Economic Security (CARES Act; P.L. 116-136)a
Title II. Assistance for American Workers, Families, and Businesses
Section 2204
Al owance of Partial Above-the-
December 31, 2021
Jane Gravel e
Line Deduction for Charitable
(extended by P.L. 116-260). CRS Insight IN11420,
Contributions
Temporary
Enhancements to
Charitable Contributions
Deductions in the CARES
Act

Section 2205
Modification of Limitations on
December 31, 2021
Jane Gravel e
Charitable Contributions
(extended by P.L. 116-260) CRS Insight IN11420,
During 2020
Temporary
Enhancements to
Charitable Contributions
Deductions in the CARES
Act

Section 2301
Employee Retention Credit for
Expires for calendar
Mol y Sherlock
Employers Subject to Closure
quarters beginning after
CRS In Focus IF11721,
Due to COVID-19
June 30, 2021
The Employee Retention
(modified and extended by
and Employee Retention
P.L. 116-260)
and Rehiring Tax Credits
Consolidated Appropriations Act, 2021 (P.L. 116-260)b
Subtitle B---COVID-related Tax Relief Act of 2020
Section 274
Extension of Certain Deferred
Repayment deadline of
Mol y Sherlock
Payrol Taxes
December 31, 2021
CRS Insight IN11488,
COVID-19: Presidential
Order Deferring
Individual Payrol Taxes

Division EE—Taxpayer Certainty and Disaster Tax Relief Act of 2020
Section 209
Temporary Rule Preventing
A pension plan is not
John Topoleski,
Partial Plan Termination
treated as being partial y
Elizabeth Myers
terminated if, on March 31,
2021, the plan has at least
80% of the number of
active participants covered
by the plan on March 13,
2020.
Section 210
Temporary Al owance of Ful
December 31, 2021
Donald Marples
Deduction for Business Meals
CRS Insight IN11313,
Business Deductions for
Entertainment and Meals

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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 214
Temporary Special Rules for
Provisions general y apply
Health FSA: Ryan
Health and Dependent Care
to 2020 and/or 2021 FSA
Rosso
Flexible Spending Arrangements
plan years
Dependent Care FSA:
(FSAs)
Conor F. Boyle, Margot
L. Crandal -Hol ick
CRS Report R46649,
The COVID-Related Tax
Relief Act of 2020 and
Other COVID-Related
Tax Provisions in P.L.
116-260

CRS In Focus IF11597,
Potential Impact of
COVID-19 on Dependent
Care Flexible Spending
Arrangements (FSAs)

CRS In Focus IF11576,
Potential COVID-19
Impacts on Health
Flexible Spending
Arrangements (FSAs) and
Recent Health FSA
Changes

Source: CRS analysis.
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.










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Pandemic-Related Provisions Expiring in the 117th Congress

Table 5. Finance Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Coronavirus Aid, Relief, and Economic Security (CARES Act; P.L. 116-136)
Title IV—Economic Stabilization and Assistance to Severely Distressed Sectors of the United States Economy
Subtitle A—Coronavirus Economic Stabilization Act of 2020
Section 4003
Emergency Relief and Taxpayer
Division N, Title X, Section

Protections
1005 of P.L. 116-260 states

that the Federal Reserve
shal not make new loans
or guarantees, nor modify
the terms and conditions
of programs established
under Section 13(3) of the
Federal Reserve Act,
pursuant to Section
4003(b)(4) of the CARES
Act. See the details for
Section 4027 of the CARES
Act below for more
information.
Section 4013
Temporary Relief from
January 1, 2022
David Perkins
Troubled Debt Restructurings
(extended by Division N,
CRS Insight IN11568,
Title V, Section 541 of P.L.
CARES Act Bank and
116-260)
Credit Union Relief:
Expirations and
Extensions Under P.L.
116-260

Section 4014
Optional Temporary Relief from
January 1, 2022
David Perkins
Current Expected Credit Losses
(extended by Division N,
CRS Insight IN11568,
Title V, Section 540 of P.L.
CARES Act Bank and
116-260)
Credit Union Relief:
Expirations and
Extensions Under P.L.
116-260

CRS Insight IN11318,
The CARES Act (P.L. 116-
136): Provisions Designed
to Help Banks and Credit
Unions

Section 4016
Temporary Credit Union
December 31, 2021
David Perkins
Provisions
(extended by Division N,
CRS Insight IN11568,
Title V, Section 540 of P.L.
CARES Act Bank and
116-260)
Credit Union Relief:
Expirations and
Extensions Under P.L.
116-260

CRS Insight IN11318,
The CARES Act (P.L. 116-
136): Provisions Designed
to Help Banks and Credit
Unions

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CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 4027
Direct Appropriation [to
Rescinded and zeroed out
Marc Labonte, Andrew
Exchange Stabilization Fund]
as of January 9, 2021
Scott
(Division N, Title X,
CRS Report R46329,
Section 1003(a) and (b) of
Treasury and Federal
P.L. 116-260)a
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116-
136)


Title V—Coronavirus Relief Funds
Section 5001
Coronavirus Relief Fund
December 31, 2021
Grant Driessen
(extended by Division N,
CRS Report R46298,
Title X, Section 1001 of
General State and Local
P.L. 116-260)b
Fiscal Assistance and
COVID-19: Background
and Available Data

Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title V—Banking
Section 523
Emergency Support for
FY2021 appropriation;
David Perkins
Community Development
partial set-aside available
Financial Institutions (CDFIs)
until September 31, 2021
and Communities Responding
to the COVID-19 Pandemic
Section 525
Study and Report with Respect
18 months after enactment
David Perkins
to Impact of Programs on Low-
(P.L. 116-260 was enacted
and Moderate-Income and
December 27, 2020)
Minority Communities
Section 542
Healthcare Operating Loss
FHA authority to insure
Katie Jones
Loans
operating loss loans under
this section expires at the
end of FY2021
Title X—Miscel aneous
Section 1002
Contractor Pay
Authority to use funds
Elaine Halchin
pursuant to Division A,
Section 3610 of P.L. 116-
136 extended to March 31,
2021
Source: CRS analysis.
a. Division N, Title X, Section 1003(a) of P.L. 116-260 made an immediate rescission of $429 bil ion 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 bil ion original y 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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Pandemic-Related Provisions Expiring in the 117th Congress

Table 6. Transportation Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Coronavirus Aid, Relief, and Economic Security (CARES Act; P.L. 116-136)
Title IV—Economic Stabilization and Assistance to Severely Distressed Sectors of the United States Economy
Subtitle A—Coronavirus Economic Stabilization Act of 2020
Section 4005
Continuation of Air Service
Authority exists until
Rachel Tang
March 1, 2022
CRS Insight IN11267,
COVID-19 and Funding
for Civil Aviation

CRS Report R44176,
Essential Air Service
(EAS)

Section 4114
Required Assurances
Restrictions on stock
Rachel Tang
buyback and dividends until
September 30, 2021
Authority to maintain
service expires March 1,
2022
Section 4116
Limitation on Certain Employee
Covered period from
Rachel Tang
Compensation
March 24, 2020, to March
24, 2022
The Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Section 404
Required Assurances
See subsections below
Rachel Tang
CRS Insight IN11482,
CARES Act Payrol
Support to Air Carriers
and Contractors

CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116-
136)

Section 404(a)(1)(A)
Prohibition of Involuntary
March 31, 2021
Rachel Tang
Furloughs by Passenger Air

Carriers
Section 404(a)(1)(B)
Prohibition of Involuntary
March 31, 2021, or when
Rachel Tang
Furloughs by Contractors
contractor expends such

Providing Direct Service to
financial assistance,
Passenger Air Carriers
whichever is later
Section 404(a)(2)(A)
Prohibition on Purchase of
March 31, 2022
Rachel Tang
Equity Securities of Passenger

Air Carriers
Section 404(a)(2)(B)
Prohibition on Purchase of
March 31, 2022, or when
Rachel Tang
Equity Securities of Contractors
contractor expends such

Providing Direct Service to
financial assistance,
Passenger Air Carriers
whichever is later
Congressional Research Service

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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 404(a)(3)(A)
Prohibition on Dividends and
March 31, 2022
Rachel Tang
Capital Distributions for

Passenger Air Carriers
Section 404(a)(3)(B)
Prohibition on Dividends and
March 31, 2022, or when
Rachel Tang
Capital Distributions by
contractor expends such

Contractors Providing Direct
financial assistance,
Service to Passenger Air
whichever is later
Carriers
Section 405
Protection of Col ective
See subsections below
Rachel Tang
Bargaining Agreements
CRS Insight IN11482,
CARES Act Payrol
Support to Air Carriers
and Contractors

CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116-
136)

Section 405(b)
Passenger Air Carriers
March 31, 2021
Rachel Tang

Section 405(c)
Contractors Providing Direct
March 31, 2021, or when
Rachel Tang
Service to Passenger Air
contractor expends al

Carriers
funds, whichever is later
Section 406
Limitation on Certain Employee
October 1, 2022
Rachel Tang
Compensation
CRS Insight IN11482,
CARES Act Payrol
Support to Air Carriers
and Contractors

CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116-
136)

Section 407
Minimum Air Service
March 1, 2022
Rachel Tang
Guarantees
CRS Insight IN11482,
CARES Act Payrol
Support to Air Carriers
and Contractors

CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116-
136)

Congressional Research Service

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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 421
Assistance for Providers of
Covered period expires
Randy Peterman
Transportation Services
March 31, 2021, or when
Affected by COVID-19
available funding has been
expended, whichever is
later; funds for assistance
appropriated in FY2021 to
be available until expended
Section 441
Relief For Recipients of Financial Periods of availability are
Randy Peterman
Assistance Awards from the
extended for grants made
Federal Motor Carrier Safety
in FY2019 and FY2020
Administration
Section 442
Extension of Waiver Authority
At the end of FY2021
Randy Peterman
Source: CRS analysis.

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Table 7. Housing Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Coronavirus Aid, Relief, and Economic Security (CARES Act; P.L. 116-136)
Title IV—Economic Stabilization and Assistance to Severely Distressed Sectors of the United States Economy
Section 4022
Foreclosure Moratorium and
Foreclosure moratorium
Katie Jones
Consumer Right to Request
expires June 30, 2021
CRS Insight IN11334,
Forbearance
(administrative extensionsa) Mortgage Provisions in
There is no clear statutory
the Coronavirus Aid,
deadline for requesting
Relief, and Economic
forbearance, though some
Security (CARES) Act
agencies have
administratively set
deadlines. By statute, the
length of forbearance is
limited to a maximum of
360 days, though agencies
have administratively
extended the length of
al owable forbearance
periods. Even with
extensions, many individual
forbearance plans wil end
in 2021.b
Section 4023
Forbearance of Residential
Period to request
Katie Jones, Andrew
Mortgage Loan Payments for
multifamily forbearance
Scott
Multifamily Properties with
expired at the end of 2020
CRS Insight IN11334,
Federal y Backed Loans
(P.L. 116-136), but in some
Mortgage Provisions in
cases has been extended
the Coronavirus Aid,
through March 31, 2021
Relief, and Economic
(administrative extensionc)
Security (CARES) Act
The Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Section 501
Emergency Rental Assistance
Funds remain available to
Maggie McCarty, Libby
grantees until December
Perl
31, 2021. Funds not
CRS Report R46688,
obligated by September 30,
Emergency Rental
2021, may be real ocated
Assistance through the
by Treasury. Availability of
Coronavirus Relief Fund
real ocated funds may be
extended by 90 days upon
a grantee’s request.
Section 502
Extension of Eviction
Eviction moratorium
Maggie McCarty, Libby
Moratorium
created by administrative
Perl
action was extended
CRS Insight IN11516,
through January 31, 2021,
Federal Eviction
by P.L. 116-260. Further
Moratoriums in Response
extended through March
to the COVID-19
31, 2021, by administrative
Pandemic
action.
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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 542
Healthcare Operating Loss
Expanded FHA authority to Katie Jones
Loans
insure certain operating
loss loans for healthcare
facilities with existing FHA-
insured mortgages expires
September 30, 2021
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 al 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
federal y backed mortgages. The CARES Act al ows 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 al
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-19-forbearance-and-foreclosure-protections-for-
homeowners/; and related agency announcements.
c. FHFA extended the period to request multifamily forbearance through March 31, 2021, for mortgages
backed by Fannie Mae or Freddie Mac. See FHFA, “FHFA Extends COVID-19 Multifamily Forbearance
through March 31, 2021,” press release, December 23, 2020,
https://www.fhfa.gov/Media/PublicAffairs/Pages/FHFA-Extends-COVID-19-Multifamily-Forbearance-through-
March-31-2021.aspx.
Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Families First Coronavirus Response Act (FFCRA; P.L. 116-127)
Division A—Second Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020
Title I—Department of Agriculture
Section 1101(a)
Public Health Emergency
September 30, 2021
Randy Aussenberg
[Pandemic Electronic Benefit
(extended by P.L. 116-159) CRS Report R46681,
Transfer (EBT) program]
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

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CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 1101(g)
Availability of Commodities
September 30, 2020;
Kara Bil ings, Jim
funded under a different
Monke
authority through April
CRS Report R46681,
2021a
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Section 1102
Grants to Certain Territories
September 30, 2021
Randy Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Division B—Nutrition Waivers; Title II COVID
Section 2202
National School Lunch Program
September 30, 2021
Kara Bil ings
Requirement Waivers
(extended by P.L. 116-159) CRS Report R46681,
Addressing COVID-19
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Section 2203
Physical Presence Waiver
September 30, 2021
Randy Aussenberg
Under WIC During Certain
(extended by P.L. 116-159) CRS Report R46681,
Public Health Emergencies
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Section 2204
Administrative Requirements
September 30, 2021
Randy Aussenberg
Waiver Under WIC
(extended by P.L. 116-159) CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136)
Division B—Emergency Appropriations for Coronavirus Health Response and Agency Operations
Title I—Agricultural Programs
(no section number)
Child Nutrition Programs
September 30, 2021
Randy Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

(no section number)
Supplemental Nutrition
September 30, 2021
Randy Aussenberg
Assistance Program
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

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CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
(no section number)
Commodity Assistance Program
September 30, 2021
Randy Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Continuing Appropriations Act, 2021 and Other Extensions Act (P.L. 116-159)
Division D—Other Matters
Title VI—Nutrition and Commodities Programs
Section 4603
SNAP Flexibilities
See subsections below
Randy Aussenberg

CRS Report R46681,

USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Section
Extension of Certification
Limited to households with
Randy Aussenberg
4603(a)(1)(A)(i)
Periods and Adjustments of
certification periods set to

Reporting Requirements for
expire or periodic reports
Certain Participating
due on or before June 30,
Households
2021
Section
Simplified Reporting for Certain
Limited to participating
Randy Aussenberg
4603(a)(1)(A)(i )
Participating Households
households with

recertification periods set
to expire on or before
December 31, 2021
Section
Adjustment of Interview
June 30, 2021
Randy Aussenberg
4603(a)(1)(A)(i i)
Requirements for Household
Applications or Recertifications
Section 4603(a)(2)
Waiver of Quality Control
September 30, 2021
Randy Aussenberg
Regulations
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title VII—Nutrition and Agriculture Relief
Section 702
Supplemental Nutrition
See subsections below
Randy Aussenberg
Assistance Program
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Section 702(a)
Value of Benefits
June 30, 2021
Randy Aussenberg
Section 702(c)
Administrative Expenses
September 30, 2021
Randy Aussenberg
Section 702(d)
Certain Exclusions from SNAP
No expiration; however,
Randy Aussenberg
Income
refers to FPUC (see Table
2
,
CARES Act, Section
2104(b))
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Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 702(g)
Limitation on Quality Control
June 30, 2021
Randy Aussenberg
Waivers
Section 704
Nutrition Assistance Programs
September 30, 2021
Randy Aussenberg
[grants to certain territories]
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Section 722
Emergency Costs for Child
States and providers must
Kara Bil ings
Nutrition Programs During
expend funds by March 31,
CRS Report R46681,
COVID-19 Pandemic
2022
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Section 723
Task Force on Supplemental
Task force terminates after
Randy Aussenberg
Foods Delivery in the Special
submission of the report
CRS Report R46681,
Supplemental Nutrition
due September 30, 2021
USDA Nutrition
Program
Assistance Programs:
Response to the COVID-
19 Pandemic

Section 732
Nutrition Services Under Older
Applies to funds received
Kirsten Colel o
Americans Act
by a state for FY2021
CRS Report R43414,
[flexibilities and waivers]
Older Americans Act:
Overview and Funding

CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID-
19 Pandemic

Source: CRS analysis.
a. USDA used the authority under Section 1101(g) of P.L. 116-127 (available during FY2020) to fund purchases
under the Farmers to Families Food Box Program that were distributed between May 2020 and October
31, 2020. On October 23, 2020, USDA announced $500 mil ion for a fourth round of awards under the
program for deliveries through December 31, 2020 (USDA, "USDA Announces Fourth Round of the
Farmers to Families Food Box Program," Release No. 0429.20, October 23, 2020,
https://www.usda.gov/media/press-releases/2020/10/23/usda-announces-fourth-round-farmers-families-food-
box-program, accessed December 3, 2020). According to CRS communication with USDA's Agricultural
Marketing Service (AMS) on November 19, 2020, the fourth round of purchases was funded from
unobligated funds under P.L. 116-136 for the Office of the Agricultural Secretary. USDA announced a fifth
round of the program on January 4, 2021, using $1.5 bil ion in funding from the FY2021 Omnibus and
COVID Relief and Response Act (according to CRS communication with AMS, from Division N, Section
751 of P.L. 116-260), which wil fund deliveries through the end of April 2021 (USDA, “USDA Announces
Continuation of the Farmers to Families Food Box Program, Fifth Round of Food Purchases,” January 4,
2021, https://www.usda.gov/media/press-releases/2021/01/04/usda-announces-continuation-farmers-families-
food-box-program-fifth).
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Pandemic-Related Provisions Expiring in the 117th Congress

Table 9. Child Welfare and Home Visiting Provisions Set to Expire in the
117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division X—Supporting Foster Youth and Families Through the Pandemic
Section 3
Continued Safe Operation of
See subsections below
Adrienne Fernandes-
Child Welfare Programs and
Alcantara
Support for Older Foster Youth
CRS Report RL34499,
Youth Transitioning from
Foster Care: Background
and Federal Programs

Section 3(a)(6)
Successful Transition to
September 30, 2022
Adrienne Fernandes-
Adulthood (Chafee Program):
Alcantara
Waiver of Financial Penalties

related to Data Col ection (with
supplemental FY2021 funds
only) and an Increase in the
Maximum Chafee Education and
Training Voucher (ETV) Award
Amount
Section 3(b)
Chafee Program: Changes in
September 30, 2021
Adrienne Fernandes-
Age and Selected Other
Alcantara
Eligibility Requirements, and

Changes in Use of Funds
Section 4
Preventing Aging Out of Foster
September 30, 2021
Adrienne Fernandes-
Care During the Pandemic
Alcantara
CRS Report RL34499,
Youth Transitioning from
Foster Care: Background
and Federal Programs

Section 5
Family First Prevention Services
September 30, 2021
Emilie Stoltzfus
Program Pandemic Flexibility
CRS In Focus IF10590,

Child Welfare: Purposes,
Federal Programs, and
Funding

Section 8
Kinship Navigator Programs
September 30, 2021
Emilie Stoltzfus
Pandemic Flexibility
CRS In Focus IF10590,
Child Welfare: Purposes,
Federal Programs, and
Funding

Section 10
Al owing Home Visiting
September 30, 2021
CRS Report R43930,
Programs to Continue Serving
Maternal, Infant, and
Families Safely
Early Childhood Home
Visiting (MIECHV)
Program: Background
and Funding

Source: CRS analysis.
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Table 10. Education Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136)
Division A—Keeping Workers Paid and Employed, Health Care System Enhancements, and Economic Stabilization
Title III—Supporting America’s Health Care System in the Fight Against Coronavirus
Subtitle B—Education Provisions
Section 3503(a)
Campus-Based Aid Waivers:
At the end of the 2020-
Joselynn Fountain
Waiver of Non-federal Share
2021 award year
CRS In Focus IF11497,
Requirement
CARES Act Higher
20 U.S.C. §1001 note
Education Provisions
Section 3510(a)
Continuing Education at
At the later of (1) the last
Alexandra Hegji
Affected Foreign Institutions: In
day of the payment period
CRS In Focus IF11497,
general
fol owing the end of an
CARES Act Higher
20 U.S.C. §1001 note
applicable foreign
Education Provisions
government’s declaration
of a qualifying emergency,
public health emergency,
or national emergency; or
(2) June 30, 2022a
(P.L. 116-260)
Section 3513
Temporary Relief for Federal
September 30, 2021b
Alexandra Hegji
Student Loan Borrowers
(administrative extension)
CRS Report R46314,
20 U.S.C. §1001 note
Federal Student Loan
Debt Relief in the
Context of COVID-19

Division B—Emergency Appropriations for Coronavirus Health Response and Agency Operations
Title VIII
Section 18001 et seq. Education Stabilization Fund
FY2020 appropriations for
Rebecca Skinner,
and preceding
(ESF)
the ESF remain available
Cassandria Dortch,
paragraph
20 U.S.C. §3401 note
through September 30,
Joselynn Fountain
2021
CRS Report R46378,
(General Education
CARES Act Education
Provisions Act [GEPA]
Stabilization Fund:
provides extension through Background and Analysis
September 30, 2022)c
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division M—Coronavirus Response and Relief Supplemental Appropriations Act, 2021
Section 311 et seq.
Education Stabilization Fund
FY2021 appropriations for
Rebecca Skinner,
and preceding
the ESF remain available
Cassandria Dortch,
paragraph
through September 30,
Joselynn Fountain
2022
CRS Report R46378,
(GEPA provides extension
CARES Act Education
through September 30,
Stabilization Fund:
2023)c
Background and Analysis
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
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a foreign institution of higher education is located and the fol owing 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 fol owing 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-loan-
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 shal remain available for obligation and
expenditure for one additional fiscal year (e.g., through September 30 of the subsequent fiscal year).
Table 11. Veterans Provisions Set to Expire in the 117th Congress
CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
P.L. 116-128
Section 1
Continuation of Department of
December 21, 2021a
Cassandria Dortch
Veterans Affairs Educational
(extended by P.L. 116-159) CRS In Focus IF11685,
Assistance Benefits for Certain
Special Authorities for
Programs of Education
Veterans’ Educational
Converted to Distance Learning
Assistance Programs
by Reason of Emergencies and
During the COVID-19
Health-Related Situations
Emergency
Student Veteran Coronavirus Response Act of 2020 (P.L. 116-140)b
Section 3
Payment of Work-Study
December 21, 2021c
Cassandria Dortch
Al owances During Emergency
(extended by P.L. 116-159) CRS In Focus IF11685,
Situations

Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency

Section 4
Payment of Al owances to
December 21, 2021c
Cassandria Dortch
Veterans Enrol ed In Educational (extended by P.L. 116-159) CRS In Focus IF11685,
Institutions Closed for
Special Authorities for
Emergency Situations

Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency

Section 5
Prohibition of Charge to
December 21, 2021c
Cassandria Dortch
Entitlement of Students Unable
(extended by P.L. 116-159) CRS In Focus IF11685,
to Pursue a Program of
Special Authorities for
Education Due to an Emergency

Veterans’ Educational
Situation
Assistance Programs
During the COVID-19
Emergency

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link to page 27 link to page 27 Pandemic-Related Provisions Expiring in the 117th Congress

CRS Points of
Provision Name or
Contact and
Section
Description
Expiration
Resources
Section 6
Extension of Time Limitations
December 21, 2021c
Cassandria Dortch
for Use of Entitlement
(extended by P.L. 116-159) CRS In Focus IF11685,

Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency

Section 8
Extension of Payment of
December 21, 2021c
Cassandria Dortch
Vocational Rehabilitation
(extended by P.L. 116-159) CRS In Focus IF11685,
Subsistence Al owances

Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency

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

Subtitle B—Pandemic Assistance of Title I. Education
Section 1102
Continuation of Department of
December 21, 2021
Cassandria Dortch
Veterans Affairs Educational
Assistance Benefits During
COVID-19 Emergency
Section 1103
Effects of Closure of Educational December 21, 2021
Cassandria Dortch
Institution and Modification of
Courses by Reason of COVID-
19 Emergency
Section 1104
Payment of Educational
December 21, 2021
Cassandria Dortch
Assistance in Cases of
Withdrawal
Section 1106
Apprenticeship or On-Job
December 21, 2021
Cassandria Dortch
Training Requirements
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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Pandemic-Related Provisions Expiring in the 117th Congress



Author Information

Andrew P. Scott, Coordinator
David P. Smole, Coordinator
Analyst in Financial Economics
Coordinator of Research Planning



Acknowledgments
Isaac Nicchitta, CRS Research Assistant, supported and facilitated the compilation of the information
presented in this report.

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This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
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under the direction of Congress. Information in a CRS Report should n ot be relied upon for purposes other
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Congressional Research Service
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