Pandemic-Related Statutory Provisions Expiring in 2020

Pandemic-Related Statutory Provisions Expiring in 2020

Pandemic-Related Statutory Provisions
Expiring in 2020
Updated December 17, 2020
Congressional Research Service
https://crsreports.congress.gov
R46634

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Pandemic-Related Statutory Provisions Expiring in 2020

Contents
Tables
Table 1. Provisions in the Families First Coronavirus Response Act (FFCRA) Set to
Expire by the End of Calendar Year 2020 ......................................................................... 2
Table 2. Provisions in the Coronavirus Aid, Relief, and Economic Security (CARES) Act
Set to Expire by the End of Calendar Year 2020 ................................................................ 4
Table 3. Provisions in the Emergency Aid for Returning Americans Affected by
Coronavirus Act Set to Expire by the End of Calendar Year 2020....................................... 13

Contacts
Author Information ....................................................................................................... 14

Pandemic-Related Statutory Provisions Expiring in 2020

eginning in March 2020, several laws were enacted to provide temporary economic and
regulatory relief to individuals and businesses affected by the Coronavirus Disease 2019
B (COVID-19) pandemic. These include the Families First Coronavirus Response Act
(FFCRA; P.L. 116-127), the Coronavirus Aid, Relief, and Economic Security Act (CARES Act;
P.L. 116-136), and the Emergency Aid for Returning Americans Affected by Coronavirus Act
(P.L. 116-148).
Many of the provisions enacted in these laws remain in effect; some have expired. The dates on
which provisions in these laws expire vary by provision. Some provisions tie expiration to a
specific date, while others tie expiration to the end of a qualifying emergency; for some,
expiration is contingent upon a combination of these criteria. In several instances, a provision
enacted and set to expire has been extended by the enactment of another law. In other instances, a
provision may have expired, but President Trump or the executive branch agency responsible for
implementation of the relevant policy, project, or activity has administratively extended it beyond
the initial expiration date, or has carried out a substantial y similar policy, project, or activity
under a different authority.
This report identifies provisions enacted in response to the COVID-19 pandemic that have
already expired or are set to expire by the end of calendar year 2020. It also includes provisions
that expired, but that were administratively extended until December 31, 2020, or an earlier date.
For the purposes of this report, expiring provisions are defined as provisions of law that are time-
limited and lapse upon a statutory deadline being reached, absent further legislative or
administrative action. This report excludes provisions with an expiration that coincides entirely
with the ending date of a declared public health emergency or other qualifying emergency in the
United States.
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, or that establish a moratorium
on a particular activity. Other types of expiring provisions covered by this report are those that
directly affect mandatory spending or revenue, including by providing temporary increases or
decreases, or by establishing temporary special protections or authorities.1 General y, this report
does not include provisions in the supplemental appropriations divisions of the FFCRA or the
CARES Act, or other appropriations provisions that will lapse prior to the end of calendar year
2020.2
The tables that follow identify provisions in the FFCRA, the CARES Act, and the Emergency Aid
for Returning Americans Affected by Coronavirus Act that are set to expire by the end of calendar
year 2020. For the applicable provisions, the tables identify the section number, the title of the

1 Mandatory spending is controlled by authorization acts; discretionary spending programs generally are established
through authorization laws, but the annual appropriations process determines the extent to which those programs will
actually be funded, if at all. For further information, see CRS Report R44582, Overview of Funding Mechanism s in the
Federal Budget Process, and Selected Exam ples.
2 An exception to this is Section 4027 of the CARES Act (P.L. 116-136), which appropriates $500 billion to the
Exchange Stabilization Fund to allow T reasury to make loans, loan guarantees, and other investments in the airline
industry and national security companies, and to support Federal Reserve facilities. After December 31, 2020, any
funds remaining may only be used for outstanding assistance; in other wo rds, the authority to make new loans expires.
Likewise, it does not include the Coronavirus Preparedness and Response Supplemental Appropriations Act 2020 ( P.L.
116-123) or Division B—Emergency Appropriations for Coronavirus Health Response and Agency Operations, of the
CARES Act (P.L. 116-136).
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provision, and its expiration. The tables also identify CRS analysts and attorneys with topical
expertise and provide hyperlinks to relevant CRS reports. These CRS resources may be useful for
readers seeking more detailed information about the underlying provisions to which the
expiration dates apply. The dates in the “Expiration” column reflect the latest date of
authorization specified by law; where applicable, they also reflect the latest date of any
administrative extension beyond a statutorily specified date. Information on expiring provisions
in the FFCRA is presented in Table 1. Information on expiring provisions in the CARES Act is
presented in Table 2.3 Information on expiring provisions in the Emergency Aid for Returning
Americans Affected by Coronavirus Act is presented in Table 3.
Major COVID-19-relief policy areas that contain already expired provisions or provisions set to
expire at or before the end of 2020 include nutrition waivers; family, medical, and sick leave;
unemployment insurance assistance, grants, and financial assistance for businesses; fiscal
stimulus; education and student loans; health care; financial system relief and economic
assistance to industry; state and local government assistance; and the repatriation of citizens
returning from abroad. Provisions that expired before the end of the year and were extended by
administrative action include the foreclosure moratorium. Major COVID-19 relief provisions that
expired before the end of the year and were not extended include certain enhanced unemployment
insurance benefits.
Table 1. Provisions in the Families First Coronavirus Response Act (FFCRA) Set to
Expire by the End of Calendar Year 2020
CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Division B—Nutrition Waivers
Section 1101(g)
Availability of Commodities
Expired September 30,
Kara Bil ings; Jim Monke
2020; funded under a
CRS Report R46432, Food
different authority until
Banks and Other Emergency
December 31, 2020a
Feeding Organizations:
Federal Aid and the Response
to COVID-19
Division C—Emergency Family and Medical Leave Expansion Act
Section 3102(a)
Amendments to the Family and
Expires December 31, 2020 Sarah Donovan; Jon
Medical Leave Act of 1993
Shimabukuro
(Public Health Emergency
CRS In Focus IF11487, The
Leave)
Families First Coronavirus
Response Act Leave Provisions
Division D—Emergency Unemployment Insurance Stabilization and Access Act of 2020
Section 4103
Temporary Assistance for States Expires December 31, 2020 Julie Whittaker; Katelin
with Advances
Isaacs
CRS Report R45478,
Unemployment Insurance:
Legislative Issues in the 116th
Congress

3 For additional information on specific provisions of the CARES Act, see CRS Report R46299, Coronavirus Aid,
Relief, and Econom ic Security (CARES) Act: CRS Experts.
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 4105(a)
Ful Federal Funding of Extended (a) Authorized with respect
Katelin Isaacs; Julie
Section 4105(b) Unemployment Compensation
to the week of
Whittaker
for a Limited Period
unemployment beginning on
CRS Report R45478,
(a) In General (for Extended
or before December 31,
Unemployment Insurance:
Benefits)
2020 (Expires January 2,
Legislative Issues in the 116th
2021 for most states;
(b) Temporary Federal Matching
Congress
January 3, 2021, for New
for the First Week of Extended
York)
Benefits for State with no
Waiting Week
(b) Expires with respect to
the week of unemployment
ending on or before
December 31, 2020
(December 26, 2020, for
most states; December 27,
2020, for New York)
Division E—Emergency Paid Sick Leave Act
Section 5109
Sunsetsb
Expires December 31, 2020 Sarah Donovan; Jon
Shimabukuro
CRS In Focus IF11487, The
Families First Coronavirus
Response Act Leave Provisions
Division F—Tax Credits for Paid Sick and Paid Family and Medical Leave
Section 7001
Payrol Credit for Required Paid
Expires December 31, 2020 Mol y Sherlock
Sick Leave
CRS Insight IN11243, Tax
Credit for Paid Sick and
Family Leave in the Families
First Coronavirus Response
Act (H.R. 6201) (Updated)
December 31,
Credit for Sick Leave for
Expires December 31, 2020 Mol y Sherlock
Section 7002
Certain Self-employed
CRS Insight IN11243, Tax
Individuals
Credit for Paid Sick and
Family Leave in the Families
First Coronavirus Response
Act (H.R. 6201) (Updated)
Section 7003
Payrol Credit for Required Paid
Expires 2020
Mol y Sherlock
Family Leave
CRS Insight IN11243, Tax
Credit for Paid Sick and
Family Leave in the Families
First Coronavirus Response
Act (H.R. 6201) (Updated)
Section 7004
Credit for Family Leave for
Expires December 31, 2020 Mol y Sherlock
Certain Self-employed
CRS Insight IN11243, Tax
Individuals
Credit for Paid Sick and
Family Leave in the Families
First Coronavirus Response
Act (H.R. 6201) (Updated)
Source: CRS analysis of the FFCRA (P.L. 116-127).
a. The U.S. Department of Agriculture (USDA) used the authority under Section 1101(g) of the FFCRA
(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
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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 on November 19, 2020, the fourth round of purchases is funded
under the CARES Act (P.L. 116-136), Division B, Agricultural Programs, Office of the Secretary.
b. Section 5109 provides the expiration date for the Emergency Paid Sick Leave Act (FFCRA, Division C).
Table 2. Provisions in the Coronavirus Aid, Relief, and Economic Security (CARES)
Act Set to Expire by the End of Calendar Year 2020
CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Title I. Keeping Workers Paid and Employed Act
Section
Paycheck Protection Program
(a) Authority to make PPP
Robert Jay Dilger; Sean
1102(a)
(PPP)
loan commitments expired
Lowry
Section
(a) Paycheck Protection
August 8, 2020a
CRS Report R46284,
1102(c)
Program
(c) Authority to increase
COVID-19 Relief Assistance
(c) Express Loans
SBAExpress loan amounts
to Smal Businesses: Issues
expires December 31, 2020b and Policy Options
Section 1105
Waiver of Matching Funds
Expired June 27, 2020c
Robert Jay Dilger; Sean
Requirement Under the
Lowry
Women’s Business Center
CRS Report R46284,
Program
COVID-19 Relief Assistance
to Smal Businesses: Issues
and Policy Options
Section
Emergency Economic Injury
Covered period for grants
Robert Jay Dilger; Bruce
1110(a-e)
Disaster Loans (EIDL) Grants
expires December 31, 2020d Lindsay; Sean Lowry
CRS Report R46284,
COVID-19 Relief Assistance
to Smal Businesses: Issues
and Policy Options
Section 1112
Subsidy for Certain Loan
Expired September 27,
Robert Jay Dilger; Sean
Payments
2020e
Lowry
CRS Report R46284,
COVID-19 Relief Assistance
to Smal Businesses: Issues
and Policy Options
Title II. Assistance for American Workers, Families, and Businesses
Subtitle A—Unemployment Insurance Provisions
Section 2102
Pandemic Unemployment
Expires with respect to the
Katelin Isaacs; Julie
Assistance (PUA)
week of unemployment
Whittaker
ending on or before
CRS Report R45478,
December 31, 2020
Unemployment Insurance:
(December 26, 2020, for
Legislative Issues in the
most states; December 27,
116th Congress
2020, for New York)
Section 2103
Emergency Unemployment
Applicable period ends
Katelin Isaacs; Julie
Relief for Governmental Entities December 31, 2020
Whittaker
and Nonprofit Organizations
CRS Report R45478,
Unemployment Insurance:
Legislative Issues in the
116th Congress
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 2104
Emergency Increase in
Expired for weeks of
Julie Whittaker, Katelin
Unemployment Compensation
unemployment ending on or
Isaacs
Benefits ($600 weekly Federal
before July 31, 2020 (July 25,
CRS Report R45478,
Pandemic Unemployment
2020, for most states; July
Unemployment Insurance:
Compensation, FPUC)
26, 2020, for New York)f
Legislative Issues in the
116th Congress
Section 2105
Temporary Ful Federal Funding
Expires with respect to the
Katelin Isaacs; Julie
of the First Week of
week of unemployment
Whittaker
Compensable Regular
ending on or before
CRS Report R45478,
Unemployment for States with
December 31, 2020
Unemployment Insurance:
No Waiting Week
(December 26, 2020, for
Legislative Issues in the
most states; December 27,
116th Congress
2020, for New York)
Section 2106
Emergency State Staffing
Expires December 31, 2020
Katelin Isaacs; Julie
Flexibility (Amends FFCRA
Whittaker
Section 4102(b))
CRS Report R45478,
Unemployment Insurance:
Legislative Issues in the
116th Congress
Section 2107
Pandemic Emergency
Expires with respect to the
Katelin Isaacs; Julie
Unemployment Compensation
week of unemployment
Whittaker
(PEUC)
ending on or before
CRS Report R45478,
December 31, 2020
Unemployment Insurance:
(December 26, 2020, for
Legislative Issues in the
most states; December 27,
116th Congress
2020, for New York)
Section 2108
Temporary Financing of Short-
Expires with respect to the
Katelin Isaacs; Julie
Time Compensation Payments
week of unemployment
Whittaker
in States with Programs in Law
ending on or before
CRS Report R45478,
December 31, 2020
Unemployment Insurance:
(December 26, 2020, for
Legislative Issues in the
most states; December 27,
116th Congress
2020, for New York)
Section 2109
Temporary Financing of Short-
Expires with respect to the
Katelin Isaacs; Julie
Time Compensation
week of unemployment
Whittaker
Agreements
ending on or before
CRS Report R45478,
December 31, 2020
Unemployment Insurance:
(December 26, 2020, for
Legislative Issues in the
most states; December 27,
116th Congress
2020, for New York)
Section 2112
Waiver of the 7-Day Waiting
Covered period expires on
Katelin Isaacs; Julie
Period for Benefits Under the
or before December 31,
Whittaker
Railroad Unemployment
2020
CRS Report R45478,
Insurance Act
Unemployment Insurance:
Legislative Issues in the
116th Congress
Section 2113
Enhanced Benefits Under the
Expired for registration
Julie Whittaker, Katelin
Railroad Insurance Act ($1200
periods of unemployment
Isaacs
biweekly “recovery payment”)
beginning after July 31, 2020
CRS Report R45478,
Unemployment Insurance:
Legislative Issues in the
116th Congress
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 2114
Extended Unemployment
Covered period expires on
Katelin Isaacs; Julie
Benefits under the Railroad
or before December 31,
Whittaker
Unemployment Insurance Act
2020
CRS Report R45478,
Unemployment Insurance:
Legislative Issues in the
116th Congress
Subtitle B—Rebates and Other Individual Provisions
Section 2201
2020 Recovery Rebates for
Expires December 31, 2020
Margot Crandal -Hol ick
Individuals
CRS Report R46415,
CARES Act (P.L. 116-136)
Direct Payments: Resources
and Experts
Section
Special Rules for Use of
(a) Expires December 31,
John Topoleski; Elizabeth
2202(a)
Retirement Funds
2020g
Myers
Section
(a) Tax-favored Withdrawals
(b)(1) Applies to loans made
CRS In Focus IF11482,
2202(b)(1)
from Retirement Plans;
through September 22,
Retirement and Pension
(b)(1) Loans from Qualified
2020h
Provisions in the
Plans: Increase in Limit on Loans
Coronavirus Aid, Relief, and
Not Treated as Distributions
Economic Security Act
(CARES Act)

Section 2203
Temporary Waiver of Required
Effective for calendar year
John Topoleski; Elizabeth
Minimum Distribution (RMD)
2020i
Myers
Rules for Certain Retirement
CRS Insight IN11441,
Plans and Accounts
Internal Revenue Service
(IRS) Guidance for
Coronavirus-Related
Distributions, Plan Loans,
and Required Minimum
Distribution (RMD)
Rol overs
Section 2204
Al owance of Partial Above-the-
Expires December 31, 2020
Jane Gravel e; Mol y
Line Deduction for Charitable
Sherlock
Contributions
CRS Insight IN11420,
Temporary Enhancements
to Charitable Contributions
Deductions in the CARES
Act
CRS In Focus IF11022,
The Charitable Deduction
for Individuals
Section 2205
Modification of Limitations on
Effective for calendar year
Jane Gravel e; Mol y
Charitable Contributions
2020
Sherlock
During 2020
CRS Insight IN11420,
Temporary Enhancements
to Charitable Contributions
Deductions in the CARES
Act
CRS In Focus IF11022,
The Charitable Deduction
for Individuals
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 2206
Exclusion for Certain Employer
Expires December 31, 2020
Margot Crandal -Hol ick
Payments of Student Loans
Subtitle C—Business Provisions
Section 2301
Employee Retention Credit for
Expires December 31, 2020
Mol y Sherlock
Employers Subject to Closure
CRS Insight IN11299,
Due to COVID-19
COVID-19: The Employee
Retention Tax Credit
Section 2302
Delay of Payment of Employer
Expires December 31, 2020
Mol y Sherlock; Don
Payrol Taxes
Marples
CRS Insight IN11260,
COVID-19 Economic
Stimulus: Business Payrol
Tax Cuts
Section 2303
Modifications for Net Operating Expires December 31, 2020
Mark Keightley; Jane
Losses
Gravel e
CRS Report R46377, The
Tax Treatment and
Economics of Net
Operating Losses
Section 2304
Modification of Limitation on
Expires December 31, 2020
Mark Keightley; Jane
Losses for Taxpayers Other
Gravel e
than Corporations
CRS Report R46377, The
Tax Treatment and
Economics of Net
Operating Losses
Section 2306
Modifications on Limitation on
Expires December 31, 2020
Jane Gravel e
Business Interest
CRS Insight IN11287,
Limits on Business Interest
Deductions Under the
Coronavirus Aid, Relief, and
Economic Security (CARES)
Act
Section 2308
Temporary Exception from
Expires December 31, 2020
Sean Lowry
Excise Tax for Alcohol Used to
Produce Hand Sanitizer
Title III. Supporting America’s Health Care System in the Fight Against the Coronavirus
Subtitle B—Education Provisions
Section
Continuing Education at
The end of the payment
Alexandra Hegji
3510(a)
Affected Foreign Institutions: In
period fol owing the
CRS In Focus IF11497,
General
expiration of an applicable
CARES Act Higher
foreign government’s
Education Provisions
declared public health
emergency, major disaster
or emergency, or national
emergencyj
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 3511
National Emergency Education
Expired at the end of the
Rebecca R. Skinner
Waivers
2019-2020 academic yeark
CRS In Focus IF11517,
Secretarial Waiver Authority
Under the ESEA and
CARES Act
Section 3513
Temporary Relief for Federal
Expired September 30, 2020; Alexandra Hegji
Student Loan Borrowers
administratively extended
CRS Report R46314,
until January 31, 2021l
Federal Student Loan Debt
Relief in the Context of
COVID-19
Subtitle C—Labor Provisions
Section 3608
Single-Employer Plan Funding
Applies to calendar year
John Topoleski; Elizabeth
Rules
2020
Myers
CRS In Focus IF11482,
Retirement and Pension
Provisions in the
Coronavirus Aid, Relief, and
Economic Security Act
(CARES Act)
Subtitle D—Finance Committee
Section
Adjustment of Sequestration
Expires December 31, 2020
Patricia Davis
3709(a)
CRS Report R46334,
Selected Health Provisions
in Title III of the CARES Act
(P.L. 116-136)
CRS Report R45106,
Medicare and Budget
Sequestration
Subtitle E—Health and Human Services Extenders
Section 3801
Extension of the Work
Expires December 18,
James Hahn
Geographic Index Floor Under
2020m
CRS Report R46331,
the Medicare Program
Health Care-Related
Expiring Provisions of the
116th Congress, Second
Session
Section 3802
Extension of Funding for Quality Expires December 18,
Amanda Sarata
Measure Endorsement, Input,
2020m
CRS Report R46331,
and Selection
Health Care-Related
Expiring Provisions of the
116th Congress, Second
Session
Section 3803
Extension of Funding Outreach
Expires December 18,
Kirsten Colel o
and Assistance for Low-income
2020m
CRS Report R46331,
Programs
Health Care-Related
Expiring Provisions of the
116th Congress, Second
Session
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 3811
Extension of the Money Fol ows
Expires December 18,
Kirsten Colel o
the Person Rebalancing
2020m
CRS Report R46331,
Demonstration Program
Health Care-Related
Expiring Provisions of the
116th Congress, Second
Session
Section 3812
Extension of Spousal
Expires December 18,
Kirsten Colel o
Impoverishment Protections
2020m
CRS Report R46331,
Health Care-Related
Expiring Provisions of the
116th Congress, Second
Session
Section 3813
Delay of DSH [disproportionate
Delays implementation of
Alison Mitchel
share hospital] Reductions
the Medicaid DSH
CRS In Focus IF10422,
reductions until December
Medicaid Disproportionate
19, 2020n
Share Hospital (DSH)
Reductions
Section
Extension and Expansion of
Expires December 18,
Alison Mitchel
3814(a)(1)
Community Mental Health
2020m
CRS Report R46331,
Services Demonstration
Health Care-Related
Program
Expiring Provisions of the
116th Congress, Second
Session
Section 3821
Extension of Sexual Risk
Expires December 18,
Adrienne Fernandes-
Avoidance Education Program
2020m
Alcantara
CRS Report R45183,
Teen Pregnancy: Federal
Prevention Programs
Section 3822
Extension of Personal
Expires December 18,
Adrienne Fernandes-
Responsibility Education
2020m
Alcantara
Program
CRS Report R45183,
Teen Pregnancy: Federal
Prevention Programs
Section 3823
Extension of Demonstration
Expired November 30, 2020
Elayne Heisler
Projects to Address Health
CRS Report R46331,
Professions Workforce Needs
Health Care-Related
Expiring Provisions of the
116th Congress, Second
Session
Section 3824
Extension of the Temporary
Expires December 18,
Gene Falk
Assistance for Needy Families
2020m
CRS Report RL32760,
(TANF) Program and Related
The Temporary Assistance
Programs
for Needy Families (TANF)
Block Grant: Responses to
Frequently Asked Questions
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 3831
Extension for Community
Expires December 18,
Elayne Heisler
Health Centers, the National
2020m
CRS Report R46331,
Health Service Corps, and
Health Care-Related
Teaching Health Centers that
Expiring Provisions of the
Operate GME [Graduate
116th Congress, Second
Medical Education] Programs
Session
Section 3832
Diabetes Programs
Expires December 18,
Elayne Heisler
2020m
CRS Report R46331,
Health Care-Related
Expiring Provisions of the
116th Congress, Second
Session
Title IV. Economic Stabilization and Assistance to Severely Distressed Sectors of the United
States Economyo
Subtitle A—Coronavirus Economic Stabilization Act of 2020
Andrew Scott
CRS Report R46301, Title
IV Provisions of the CARES
Act (P.L. 116-136)
Section 4007
Suspension of Certain Aviation
Expires December 31, 2020
Rachel Tang
Excise Taxes
CRS Insight IN11267,
COVID-19 and Funding for
Civil Aviation
Section
Debt Guarantee Authority
(a) Preemptive approval of
David Perkins; Darryl
4008(a)
(a) Approval of Guarantee
guarantee program exists
Getter
Section
Program
until December 31, 2020
CRS Report R43413,
4008(b)

Costs of Government
Interventions in Response to
(b) Federal Credit Union
(a) Increase in National
the Financial Crisis: A
Transaction Account
Credit Union Administration
Retrospective
Guarantees
share insurance coverage
terminates no later than
CRS Report R42787, An
December 31, 2020
Overview of the Transaction
Account Guarantee (TAG)
Program and the Potential
Impact of Its Expiration or
Extension
CRS Report R43167,
Policy Issues Related to
Credit Union Lending
Section 4009
Temporary Government in the
Authority terminates the
Marc Labonte
Sunshine Act Relief
earliest of (1) the date the
public health emergency
ends, or (2) December 31,
2020
Section 4010
Temporary Hiring Flexibility
Exemption exists until the
Barbara Schwemle
earliest of (1) the date the
CRS In Focus IF11468,
public health emergency
Federal Executive Agencies:
ends, or (2) December 31,
Hiring Flexibilities for
2020
Emergency Situations
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CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 4011
Temporary Lending Limit
Authority terminates the
David Perkins
Waiver
earliest of (1) the date the
CRS Insight IN11318, The
public health emergency
CARES Act (P.L. 116-136):
ends, or (2) December 31,
Provisions Designed to Help
2020
Banks and Credit Unions
Section 4012
Temporary Relief for
Relief expires the earlier of
David Perkins
Community Banks
(1) the date the public health CRS Report R45989,
emergency ends, or (2)
Community Bank Leverage
December 31, 2020
Ratio (CBLR): Background
and Analysis of Bank Data
Section 4013
Temporary Relief from
Relief expires the earlier of
Raj Gnanarajah
Troubled Debt Restructurings
(1) 60 days after the public
CRS Insight IN11318, The
health emergency
CARES Act (P.L. 116-136):
declaration is lifted, or (2)
Provisions Designed to Help
December 31, 2020
Banks and Credit Unions
Section 4014
Optional Temporary Relief
Delay of CECL
Raj Gnanarajah
from Current Expected Credit
implementation until the
CRS Report R45339,
Losses (CECL)
earlier of (1) the date the
Banking: Current Expected
public health emergency
Credit Loss (CECL)
ends, or (2) December 31,
2020
Section 4015
Non-Applicability of
Guarantee terminates not
Marc Labonte
Restrictions on ESF [Exchange
later than December 31,
CRS In Focus IF11474,
Stabilization Fund] During
2020
Treasury’s Exchange
National Emergency
Stabilization Fund and
COVID-19
Section 4016
Temporary Credit Union
Increase in Central Liquidity
Darryl Getter
Provisions
Facility borrowing threshold
CRS Insight IN11318, The
expires December 31, 2020
CARES Act (P.L. 116-136):
Provisions Designed to Help
Banks and Credit Unions
Section 4022
Foreclosure Moratorium and
Single-family foreclosure
Katie Jones; Andrew
Consumer Right to Request
moratorium for federal y
Scott
Forbearance
backed mortgages expired
CRS Insight IN11334,
after May 16, 2020;
Mortgage Provisions in the
administratively extended
Coronavirus Aid, Relief, and
until at least December 31,
Economic Security (CARES)
2020p
Act
Section 4023
Forbearance of Residential
Period to request
Darryl Getter
Mortgage Loan Payments for
forbearance expires the
CRS Insight IN11334,
Multifamily Properties with
earlier of (1) the end date of
Mortgage Provisions in the
Federal y Backed Loans
the public health emergency,
Coronavirus Aid, Relief, and
or (2) December 31, 2020
Economic Security (CARES)
Act
Section 4024
Temporary Moratorium on
Provision expired on July 24,
Maggie McCarty; Libby
Eviction Filings
2020; a different eviction
Perl
moratorium was put in place
CRS Insight IN11320,
administratively from
CARES Act Eviction
September 4, 2020, through
Moratorium
December 31, 2020q
Congressional Research Service

11

Pandemic-Related Statutory Provisions Expiring in 2020

CRS Points of Contact
Section
Provision Title
Expiration
& Resources
Section 4027
Direct Appropriation
At the beginning of 2021,
Marc Labonte
any funds remaining from
CRS Insight IN11512,
the $500 bil ion
How Much Money Remains
appropriated to the
Under Title IV of the CARES
Exchange Stabilization Fund
Act?
may only be used for
outstanding assistance
Section 4029
Termination of Authority
Subtitle A authorities
Marc Labonte; Andrew
terminate December 31,
Scott
2020
CRS Report R46301, Title
IV Provisions of the CARES
Act (P.L. 116-136)
Title V. Coronavirus Relief Funds
Section 5001
Coronavirus Relief Fund
State and local governments
Grant Driessen
may incur costs covered by
CRS Report R46298, The
the fund no later than
Coronavirus Relief Fund
December 30, 2020
(CARES Act, Title V):
Background and State and
Local Data
Source: CRS analysis of the CARES Act (P.L. 116-136).
Notes: The terms in this table are meant to describe the final date that the relevant provisions wil be active.
a. Initial authority for the Smal Business Administration’s (SBA) authority to make PPP loan commitments
expired on June 30, 2020; it was extended to August 8, 2020, by P.L. 116-147. As of the end of August 8,
$525 bil ion in PPP loans had been issued under an authorized of cap of $659 bil ion.
b. The SBA’s authority to increase the maximum SBAExpress loan amount from $350,000 to $1 mil ion
expires on December 31, 2020.
c. The SBA’s authority to waive the matching requirement for Women Business Center grants for three
months expired on June 27, 2020.
d. The SBA’s authority to issue Emergency Economic Injury Disaster Loan advance payments (grants) of up to
$10,000 wil expire on December 31, 2020 (funding was exhausted on July 11, 2020).
e. The SBA was provided authority to pay the principal, interest, and any associated fees that are owed on
specified SBA loans for six months. Loans made before the date of enactment and up to six months after
enactment (September 27, 2020) were eligible.
f.
After the expiration of Section 2104 of the CARES Act, President Trump subsequently issued a presidential
memorandum authorizing Lost Wages Assistance (LWA) grants to supplement the weekly benefits of
certain eligible UI claimants in participating states under Section 408 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (Stafford Act; P.L. 93-288, as amended). LWA grants may be paid in
the amount of $300 a week in federal funds; if a state chooses to contribute an additional $100 a week in
state funds, the total is $400 a week. Under the memorandum, LWA grants were available through
December 2020, but the program terminates earlier if certain conditions (related to funding or enactment
of legislation) are met. By the sixth week of operation, LWA obligations were approaching the maximum
al owed under the memorandum; thus, the Federal Emergency Management Agency (FEMA) has approved
no more than six weeks of LWA payments in the states, effectively ending the benefit for weeks of
unemployment ending on September 5, 2020 (September 6, 2020, for New York). For details on LWA, see
CRS Insight IN11492, COVID-19: Supplementing Unemployment Insurance Benefits (Federal Pandemic
Unemployment Compensation vs. Lost Wages Assistance).
g. Penalty-free withdrawals up to $100,000 for qualified individuals from January 1, 2020, and before
December 31, 2020.
h. Maximum loan balance for qualified individuals increased for loans made from March 27, 2020, through
September 22, 2020. For new or existing loans by qualified individuals, the due dates for payments due on
or after the bil ’s enactment through December 31, 2020, are extended by one year. Subsequent payments
are also delayed by one year.
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12

Pandemic-Related Statutory Provisions Expiring in 2020

i.
Applies to 2020 required minimum distributions (RMDs) and to 2019 RMDs taken on or after January 1,
2020. Distributions taken as what would have been considered RMDs can be rol ed over within 60 days of
the distribution. The IRS extended the deadline to August 31, 2020, for rol over amounts that would have
be considered RMDs if not for the CARES Act. IRS Notice 2020-51, “Guidance on Waiver of 2020
Required Minimum Distributions.”
j.
Waivers are authorized for the duration of a public health emergency, major disaster or emergency, or
national emergency declared by the applicable government authority in the country in which a foreign
institution of higher education is located and the fol owing payment period. It has been reported that some
government authorities have either rescinded, or al owed to lapse, such declarations related to COVID-19.
Thus, with respect to IHEs in some countries, this provision may have expired.
k. This expiration date does not apply to maintenance of effort waivers granted during the 2019 -2020
academic year.
l.
On August 8, 2020, President Trump directed the Secretary of Education to “take action pursuant to
applicable law to effectuate appropriate waivers of and modifications to the requirements and conditions of
economic hardship deferments described in section 455(f)(2)(D) of the Higher Education Act of 1965, as
amended, 20 U.S.C. §1087e(f)(2)(D), and provide such deferments to borrowers as necessary to continue
the temporary cessation of payments and the waiver of al interest on student loans held by the Depa rtment
of Education until December 31, 2020.” Subsequently, the Department of Education up dated its guidance to
borrowers, stating that to effectuate the President’s direction it would “suspend loan payments, stop
col ections, and waive interest” on loans held by the Department of Education until December 31, 2020.
Final y, on December 4, 2020, ED extended this suspension of loan payments, interest accrual, and
col ections through January 31, 2021. U.S. Department of Education, “Secretary DeVos Extends Student
Loan Forbearance Period Through January 31, 2021, in Response to COVID-19 National Emergency,” press
release, December 4, 2020.
m. Under the CARES Act, the provision was set to expire on November 30, 2020. The provision was most
recently extended by the Further Continuing Appropriations Act, 2021, and Other Extensions Act (P.L.
116-215) through December 18, 2020.
n. Under the CARES Act, implementation of the Medicaid disproportionate share hospital (DSH) reductions
was delayed until December 1, 2020. Most recently, the Further Continuing Appropriations Act, 2021, and
Other Extensions Act (P.L. 116-215) delayed implementation until December 19, 2020.
o. Some of the provisions in Title IV contain an expiration that refers to the date on which the public health
emergency ends. General y this refers to the date on which the national emergency concerning the
Coronavirus Disease 2019 (COVID-19) outbreak, declared by the President on March 13, 2020, under the
National Emergencies Act (50 U.S.C. §1601 et seq.), terminates.
p. The single-family foreclosure moratorium applied to mortgages backed by the Department of Housing and
Urban Development, including the Federal Housing Administration, the Department of Veterans Affairs, the
Department of Agriculture, and Fannie Mae and Freddie Mac. These entities have al extended their
guidance on suspending foreclosures through at least the end of calendar year 2020; some have extended it
beyond that date.
q. Subsequent to the expiration of the CARES Act eviction moratorium, the Centers for Disease Control and
Prevention (CDC) imposed a nationwide temporary federal moratorium on residential evictions due to
nonpayment of rent. The provisions of the CDC moratorium are different from the CARES Act
moratorium. For more information on the two eviction moratoriums, see CRS Insight IN11516, Federal
Eviction Moratoriums in Response to the COVID-19 Pandemic, by Maggie McCarty and Libby Perl.
Table 3. Provisions in the Emergency Aid for Returning Americans Affected by
Coronavirus Act Set to Expire by the End of Calendar Year 2020
CRS Points of Contact &
Section
Provision Title
Expiration
Resources
Section 2
Increase in Aggregate
September 30, 2020
Karen Lynch
Payments for Fiscal Year
CRS In Focus IF11484, U.S.
2020
Repatriation Program for Citizens
Returned from Abroad
Source: CRS analysis of the Emergency Aid for Returning Americans Affected by Coronavirus Act ( P.L. 116-
148).
Notes: The term in this table is meant to describe the final date that the relevant provision wil be active.
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Pandemic-Related Statutory Provisions Expiring in 2020

Author Information

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

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
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Congressional Research Service
R46634 · VERSION 5 · UPDATED
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