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 . 
Congressional Research Service  
 
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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. 
Congressional Research Service  
 
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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. 
 
 
 
 
 
 
 
 
 
 
Congressional Research Service  
 
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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.  
Congressional Research Service  
 
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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. 
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 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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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. 
 
Disclaimer 
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan 
shared staff to congressional committees and Members of Congress. It operates solely at the behest of and 
under the direction of Congress. Information in a CRS Report should n ot be relied upon for purposes other 
than public understanding of information that has been provided by CRS to Members of Congress in 
connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not 
subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in 
its entirety without permission from CRS. However, as a CRS Report may include copyrighted images or 
material from a third party, you may need to obtain the permission of the copyright holder if you wish to 
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Congressional Research Service  
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