Pandemic-Related Provisions Expiring in the 117th Congress
Congressional research reportMay 25, 2021
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Pandemic-Related Provisions Expiring in the
117th Congress
Updated May 25, 2021
Congressional Research Service
https://crsreports.congress.gov
R46704
Contents
Introduction ................................................................................................................... 1
Expiring Pandemic-Related Provisions ............................................................................... 2
Tables
Table 1. Health Care Provisions Set to Expire in the 117 th Congress ........................................ 3
Table 2. Unemployment Insurance Provisions Set to Expire in the 117 th Congress ..................... 5
Table 3. Business Provisions Set to Expire in the 117th Congress ............................................ 7
Table 4. Tax Provisions Set to Expire in the 117 th Congress ................................................. 11
Table 5. Finance Provisions Set to Expire in the 117th Congress............................................ 14
Table 6. Transportation Provisions Set to Expire in the 117 th Congress .................................. 17
Table 7. Housing Provisions Set to Expire in the 117th Congress ........................................... 20
Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th Congress.................... 22
Table 9. Human Services Provisions Set to Expire in the 117th Congress ................................ 25
Table 10. Education Provisions Set to Expire in the 117th Congress ....................................... 26
Table 11. Veterans Provisions Set to Expire in the 117th Congress ......................................... 28
Contacts
Author Information ....................................................................................................... 30
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 COVID-19 pandemic. These include the Families First Coronavirus Response Act
(FFCRA; P.L. 116-127) and the Coronavirus Aid, Relief, and Economic Security Act (CARES
Act; P.L. 116-136), both enacted in March 2020; the Consolidated Appropriations Act, 2021 (P.L.
116-260), enacted in December 2020; and the American Rescue Plan Act of 2021 (ARPA; P.L.
117-2), enacted in March 2021.
The laws enacted in response to the pandemic include a wide array of provisions, some of which
are amendments to existing programs, benefits, and authorities, and others that are newly
established. Many of these provisions were enacted on a temporary basis, where Congress
specified an expiration date or a limited period during which they would remain in effect. Some
provisions had been set to expire in 2020 or 2021 and were extended with the enactment of P.L.
116-260 or P.L. 117-2, both of which also established a number of additional pandemic relief
provisions. 1 For certain other provisions, Congress specified that availability would be tied to the
duration of a declared emergency or disaster.
This report identifies provisions enacted in response to the COVID-19 pandemic that are set to
expire during the 117th Congress (i.e., before January 3, 2023). These provisions are presented in
a series of tables organized by subject matter. The expiring provisions that are within the scope of
this report are primarily those that define the authority of government agencies or other entities to
act, usually by authorizing a policy, project, or activity. These include provisions that temporarily
suspend or delay the period during which a provision of law, regulation, requirement, or deadline
is in effect; establish a moratorium on a particular activity; or provide authorization for certain
provisions of law, regulation, or other requirements to be waived. As such, the report generally
does not address provisions that provide (or are associated with) discretionary appropriations, nor
does it identify provisions in COVID-19 response laws that explicitly address the period of
availability for pandemic-related discretionary or mandatory appropriations (i.e., deadlines for
when funds must be obligated by the federal government). 2 Such deadlines apply to nearly all
appropriations unless the law specifically designates the funds to remain available until
expended. 3
The provisions included in the tables are generally limited to those that were initially enacted or
amended in response to the pandemic, are currently in effect, and have expirations specified in
statute that are set to occur during the 117 th Congress.
In identifying expiring pandemic relief provisions, CRS examined the following laws enacted
since March 2020:
1
Provisions included in pandemic relief legislation that had been set to expire in 2020, prior to the enactment of P.L.
116-260, are addressed in CRS Report R46634, Pandemic-Related Statutory Provisions Expiring in 2020.
2 While this is the general practice, some limited exceptions are made, such as for supplemental discretionary or
mandatory appropriations that appear to authorize agencies to stand up new programs that are not typically funded by
regular annual appropriations or that fund substantively different act ivities from such programs and for the period of
availability for supplemental discretionary or mandatory appropriations provided for such programs (e.g., the Education
Stabilization Fund in Table 10).
3 An obligation is a legally binding commitment by the federal government that will result in payments from the
T reasury immediately or in the future. Valid obligations can be made only on the basis of available budget authority.
Budget authority may be made available for one year, for multiple years, or on a “no year” (i.e., permanent) basis.
Congressional Research Service
1
Pandemic-Related Provisions Expiring in the 117th Congress
the Coronavirus Preparedness and Response Supplemental Appropriations Act,
2020 (P.L. 116-123);
the FFCRA (P.L. 116-127);
P.L. 116-128 (relating to Veterans education);
the CARES Act (P.L. 116-136);
the Paycheck Protection Program (PPP) and Health Care Enhancement Act (P.L.
116-139);
the Student Veteran Coronavirus Response Act of 2020 (P.L. 116-140);
the Paycheck Protection Program Flexibility Act of 2020 (P.L. 116-142);
P.L. 116-147 (relating to the PPP);
the Safeguarding America’s First Responders Act of 2020 (P.L. 116-157);
the Continuing Appropriations Act, 2021 and Other Extensions Act (P.L. 116159);
the Consolidated Appropriations Act, 2021 (P.L. 116-260);
the Johnny Isakson and David P. Roe, M.D. Veterans Health Care and Benefits
Improvement Act of 2020 (P.L. 116-315);
the American Rescue Plan Act of 2021 (P.L. 117-2);
the COVID-19 Bankruptcy Relief Extension Act of 2021 (P.L. 117-5);
the PPP Extension Act of 2021 (P.L. 117-6); and
P.L. 117-7 (relating to suspension of Medicare sequestration).
The provisions addressed in this report generally have an expiration specified by statute. A small
number have been administratively extended to remain in effect beyond the statutorily specified
expiration. The provisions in the report are distinct from those with expirations that are tied to the
expiration of a declared public health emergency or other emergency or disaster related to the
COVID-19 pandemic. 4 Provisions that are entirely contingent upon one of these declarations
being in effect are not included in this report, nor are provisions that are contingent upon a state
emergency declaration being in effect. 5
Expiring Pandemic-Related Provisions
The tables below identify provisions enacted in response to the COVID-19 pandemic that are set
to expire during the 117th Congress. These are organized by subject matter, as follows:
Table 1. Health Care Provisions
Table 2. Unemployment Insurance Provisions
4 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, Emergency Authorities Under the National Emergencies Act, Stafford Act, and Public Health
Service Act.
5 For additional information on such provisions, see CRS Insight IN11616, Expiring State COVID-19 Emergency
Declarations: Effects on Federal Aid.
Congressional Research Service
2
Pandemic-Related Provisions Expiring in the 117th Congress
Table 3. Business Provisions
Table 4. Tax Provisions
Table 5. Finance Provisions
Table 6. Transportation Provisions
Table 7. Housing Provisions
Table 8. Nutrition and Agriculture Provisions
Table 9. Human Services Provisions
Table 10. Education Provisions
Table 11. Veterans Provisions
Within each table, the provisions are generally organized first by the laws under which they
originated, and subsequently by division, title, and section number. For each provision, the tables
display the section number of the originating law, the provision name or a description, its
expiration, and relevant CRS points of contact and resources. If the expiration has been extended
beyond the initially enacted date, the public law that provided the most recent extension is
displayed in parentheses. For example, in Table 1 the entry for Section 3709(a) under the CARES
Act displays an expiration of December 31, 2021. The expiration for this provision had first been
extended beyond the initial expiration date of December 31, 2020, specified in Section 3709(a) of
the CARES Act, to March 31, 2021, by an amendment enacted under P.L. 116-260. It was
subsequently extended by P.L. 117-7. The date, December 31, 2021, reflects the most recent
expiration for this provision, as extended by P.L. 117-7. If no public law number is displayed
below the expiration, the date shown reflects the initially enacted expiration.
Table 1. Health Care Provisions Set to Expire in the 117 th Congress
Provision Name or
Description
Section
Expiration
CRS Points of
Contact and
Resources
Families First Coronavirus Response Act (FFCRA; P.L. 116-127)
Division F—Health Provisions
Section 6009
Increase in Medicaid Allotments
for Territories
September 30, 2021
Alison Mitchell
CRS In Focus IF11012,
Medicaid Financing for
the Territories
42 U.S.C. §1308(g)
Coronavirus Aid, Relief, and Economic Security Act (CARES A ct; P.L. 116-136)
Title III—Supporting America’s Health Care System in the Fight Against Coronavirus
Section 3701
Section 3709(a)
Exemption for Telehealth
Services
26 U.S.C. §223(c)(2)(E)
Applicable for plan years
beginning on or before
December 31, 2021
Ryan J. Rosso
CRS Report R45277,
Health Savings Accounts
(HSAs)
Adjustment of Sequestration
December 31, 2021
Patricia A. Davis
2 U.S.C. §901a(6)
(extended by P.L. 117-7 )
CRS Report R45106,
Medicare and Budget
Sequestration
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Congressional Research Service
3
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 101
Supporting Physicians and Other
Professionals in Adjusting to
Medicare Payment Changes
During 2021
Expiration
CRS Points of
Contact and
Resources
December 31, 2021
Jim Hahn
CRS Report R40425,
Medicare Primer
42 U.S.C. §1395w–4(t)
American Rescue Plan Act of 2021 (P.L. 117-2)
Section 2305
Reduced Cost-Sharing
42 U.S.C. §18071(f)
December 31, 2021
Bernadette Fernandez
CRS Report R44425,
Health Insurance
Premium Tax Credit and
Cost-Sharing Reductions
Section 2801
Establishing a Grant Program
for Exchange Modernization
September 30, 2022
Vanessa C. Forsberg
Section 9501
Preserving Health Benefits for
Workers
September 30, 2021
Ryan J. Rosso
CRS Insight IN11643,
The American Rescue
Plan Act of 2021 (ARPA;
P.L. 117-2) COBRA
Premium Assistance
Section 9661
Improving Affordability by
Expanding Premium Assistance
for Consumers
December 31, 2022
Bernadette Fernandez
(applies to tax years 2021
and 2022)
CRS Report R44425,
Health Insurance
Premium Tax Credit and
Cost-Sharing Reductions
December 31, 2021
(applies only to tax year
2021)
Bernadette Fernandez
CRS Report R44425,
Health Insurance
Premium Tax Credit and
Cost-Sharing Reductions
March 31, 2022
Kirsten J. Colello
CRS Report R44065,
Overview of Health
Insurance Exchanges
26 U.S.C. §36B(b)(3)(A)(iii)
Section 9663
Application of Premium Tax
Credit in Case of Individuals
Receiving Unemployment
Compensation During 2021
26 U.S.C. §36B(g)
Section 9817
Additional Support for Medicaid
Home and Community-Based
Services During the COVID-19
Emergency
CRS Report R43847,
Medicaid’s Federal
Medical Assistance
Percentage (FMAP)
Source: CRS analysis.
Congressional Research Service
4
Pandemic-Related Provisions Expiring in the 117th Congress
Table 2. Unemployment Insurance Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
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
Personnel Standards]
September 6, 2021
(extended by P.L. 117-2)
26 U.S.C. §3304 note
Section 4103
Temporary Assistance for
States with Advances
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
September 6, 2021
(extended by P.L. 117-2)
42 U.S.C. §1322(b)(10)(A)
(§1202(b)(10)(A) of the Social
Security Act [SSA])
Section 4105
Full Federal Funding of
Extended Unemployment
Compensation (refers to
Extended Benefits [EB]) for a
Limited Period
Katelin P. Isaacs, Julie
M. Whittaker
Katelin P. Isaacs, Julie
M. Whittaker
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
September 11, 2021
(September 5, 2021, in
New York)
(extended by P.L. 117-2)
(a) In General (for Extended
Benefits)
Katelin P. Isaacs, Julie
M. Whittaker
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
(b) Temporary Federal Matching
for the First Week of Extended
Benefits for State with no
Waiting Week
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
Section 2102
Pandemic Unemployment
Assistance (PUA)
15 U.S.C. §9021
September 4, 2021
(September 5, 2021, in
New York)
(extended by P.L. 117-2)
Section 2103
Emergency Unemployment
Relief for Governmental Entities
and Nonprofit Organizations
September 4, 2021
42 U.S.C. §1103 (SSA §903); and
15 U.S.C. §9022
(extended by P.L. 117-2)
Congressional Research Service
(September 5, 2021, in
New York)
Katelin P. Isaacs, Julie
M. Whittaker
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
Katelin P. Isaacs, Julie
M. Whittaker
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
5
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Section 2104(b)
Provision Name or
Description
Emergency Increase In
Unemployment Compensation
Benefits
Section 2104(b)(1)(A): Federal
Pandemic Unemployment
Compensation (FPUC), $300
additional weekly benefit a
Expiration
CRS Points of
Contact and
Resources
September 4, 2021
(September 5, 2021, in
New York)
(extended by P.L. 117-2)
Katelin P. Isaacs, Julie
M. Whittaker
September 11, 2021
Katelin P. Isaacs, Julie
M. Whittaker
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
Section 2104(b)(1)(C) Mixed
Earner Unemployment
Compensation (MEUC), $100
weeklyb
15 U.S.C. §9023(b)
Section 2015
Temporary Full Federal Funding
of the first week of
Compensable Regular
Unemployment for States with
No Waiting Weekc
(September 5, 2021, in
New York)
(extended by P.L. 117-2)
15 U.S.C. §9024
Section 2107
Section 2108
Pandemic Emergency
Unemployment Compensation
(PEUC)
15 U.S.C. §9025
September 4, 2021
(September 5, 2021, in
New York)
Extension of Temporary
Financing of Short-Time
Compensation (STC)
Agreements for States with
Programs in Law
September 4, 2021
(extended by P.L. 117-2)
(September 5, 2021, in
New York)
(extended by P.L. 117-2)
15 U.S.C. §9026
Section 2109
Section 2112
Temporary Financing of STC
Agreements
September 4, 2021
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
Katelin P. Isaacs, Julie
M. Whittaker
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
Katelin P. Isaacs, Julie
M. Whittaker
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
Katelin P. Isaacs, Julie
M. Whittaker
15 U.S.C. §9027
(September 5, 2021, in
New York)
(extended by P.L. 117-2)
Waiver of the 7-Day Waiting
Period for the Railroad
Unemployment Insurance Act
September 6, 2021
(extended by P.L. 117-2)
Katelin P. Isaacs, Julie
M. Whittaker
Enhanced Benefits Under the
Railroad Unemployment
Insurance Act
Registration periods ending
on or before September 6,
2021
Katelin P. Isaacs, Julie
M. Whittaker
45 U.S.C. §352(a)
(extended by P.L. 117-2)
CRS In Focus IF11786,
Unemployment Insurance
Provisions in the
American Rescue Plan
Act of 2021
15 U.S.C. §9030
Section 2113
Congressional Research Service
6
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Expiration
Extended Unemployment
Benefits Under the Railroad
Unemployment Insurance Act
Registration periods ending
on or before September 6,
2021
45 U.S.C. §352(c)(2)
(extended by P.L. 117-2)
Section
Section 2114
CRS Points of
Contact and
Resources
Katelin P. Isaacs, Julie
M. Whittaker
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title II—Assistance for American Workers, Families, and Businesses
Waiver to Preserve Access to
Extended Benefits in High
Unemployment States
Section 266
December 31, 2021
Julie M. Whittaker,
Katelin P. Isaacs
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)
26 U.S.C. §3304 note
American Rescue Plan Act of 2021 (P.L. 117-2)
Section 9042
Suspension of Tax on Portion of
Unemployment Compensation
December 31, 2020
(applies only to tax year
2020)
Julie M. Whittaker,
Molly F. Sherlock,
Katelin P. Isaacs
CRS In Focus IF11782,
Federal Taxation of
Unemployment Insurance
Benefits
Source: CRS analysis.
a.
FPUC was previously $600/week under P.L. 116-136 until July 25, 2020 (July 26, 2020, in New York); P.L.
116-260 reauthorized FPUC at $300/week for weeks of unemployment beginning after December 26, 2020,
and ending on or before March 14, 2021; P.L. 117-2 further reauthorized FPUC at $300/week through
weeks of unemployment ending on or before September 6, 2021.
b.
MEUC was established by Section 261 of P.L. 116-260.
c.
Initially, 100% federal funding was provided under P.L. 116-136. Under P.L. 116-260, 50% funding was
provided after the week ending December 26, 2020 (December 27, 2020, in New York). P.L. 117-2
restored 100% federal funding retroactively and applied as if the reduction to 50% funding had not occurred.
Table 3. Business Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
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 I—Keeping Workers Paid and Employed Act
Congressional Research Service
7
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Section 1113 a
Provision Name or
Description
Bankruptcy
Expiration
With the exception of
certain permanent
technical corrections,
Section 1113’s
amendments to the
Bankruptcy Code sunset
on March 27, 2022.
CRS Points of
Contact and
Resources
Kevin M. Lewis
CRS Report R45137,
Bankruptcy Basics: A
Primer
(extended by the COVID19 Bankruptcy Relief
Extension Act of 2021, P.L.
117-5 )
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title III—Continuing the Paycheck Protection Program and Other Small Business Support
Section 320 a
Section 323
Bankruptcy Provisions
Commitment Authority and
Appropriations
Section 320’s amendments
to the Bankruptcy Code
sunset on December 27,
2022. Those amendments
remain applicable after
Section 320’s sunset date
in any bankruptcy case
commenced before
December 27, 2022
Kevin M. Lewis
Paycheck Protection
Program (PPP) covered
loan period expires March
31, 2021
Robert Jay Dilger,
Bruce R. Lindsay, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
Robert Jay Dilger, Sean
Lowry
7(a) loan authorization of
$75 billion expires
September 30, 2021
Section 324
Section 325
Grants for Shuttered Venue
Operators
Extension of the Debt Relief
Program
Congressional Research Service
Appropriates $15 billion
for a new grant program
for live venue operators,
museums, and motion
picture theater operators;
the Small Business
Administration (SBA) will
prioritize grant applicants
based on need, with the
last grants available to
cover eligible expenses that
are incurred no later than
June 30, 2022
September 30, 2021
(specified payments
continue for loans
approved by this date)
CRS Report R45137,
Bankruptcy Basics: A
Primer
CRS Report R46689,
SBA Shuttered Venue
Operators Grant Program
(SVOG)
Robert Jay Dilger, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
8
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 326
Modifications to 7(a) Loan
Programs
Expiration
7(a) 90% loan guarantee
percentage expires
September 30, 2021;
SBAExpress $1 million
maximum loan amount
expires September 30,
2021 (reverts to $500,000
on October 1, 2021)
CRS Points of
Contact and
Resources
Robert Jay Dilger, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
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
expire September 30, 2021
Robert Jay Dilger, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
Section 329
Section 332
Recovery Assistance Under the
Microloan Program
Emergency Economic Injury
Disaster Loan Grants
Microloan program
enhancements (lending
limits, waiver of matching
requirement, and eightyear loan term) expire
September 30, 2021
Robert Jay Dilger, Sean
Lowry
Covered period expires
December 31, 2021
Robert Jay Dilger,
Bruce R. Lindsay, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
Section 343
Covered Period for New
Paragraph (36) Loans
PPP covered period
expires June 30, 2021 (as
extended by P.L. 117-6)
Section 345
Extension of Waiver of
Matching Funds Requirement
Under the Women’s Business
Center Program
June 30, 2021
Robert Jay Dilger, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
Robert Jay Dilger, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
Division FF—Other Matter
Title X—Bankruptcy Relief
Congressional Research Service
9
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Section 1001 a
Provision Name or
Description
Bankruptcy Relief
Expiration
The provisions of Section
1001 governing property of
the bankruptcy estate,
discharges in consumer
bankruptcy cases,
protection against
discriminatory treatment,
CARES Act forbearance
claims, modification of a
confirmed Chapter 13
bankruptcy plan, the
termination of utility
services, and customs
duties sunset on December
27, 2021.
CRS Points of
Contact and
Resources
Kevin M. Lewis
CRS Report R45137,
Bankruptcy Basics: A
Primer
The provision of Section
1001 governing executory
contracts and expired
leases sunsets on
December 27, 2022. That
provision remains
applicable after the
December 27, 2022, sunset
date to any small business
bankruptcy case
commenced before
December 27, 2022.
The provision of Section
1001 governing preferential
transfers sunsets on
December 27, 2022. That
provision remains
applicable after the
December 27, 2022, sunset
date to any bankruptcy
case commenced before
December 27, 2022.
American Rescue Plan Act of 2021 (P.L. 117-2)
Section 5003
Support for Restaurants
Congressional Research Service
Appropriates $28.6 billion
for the Restaurant
Revitalization Fund grants,
available until expended.
Covered period expires
December 31, 2021, or a
date to be determined by
the SBA administrator that
is not later than two years
after enactment.
Robert Jay Dilger, Sean
Lowry
CRS In Focus IF11819,
SBA Restaurant
Revitalization Fund
Grants
10
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 5004
Section 5004
Section 5005
Community Navigator Pilot
Program
Outreach
Shuttered Venue Operators
Expiration
CRS Points of
Contact and
Resources
Appropriates $100 million
for the program, with
funding available until
September 30, 2022
(program authority expires
December 31, 2025)
Robert Jay Dilger, Sean
Lowry
Appropriates $75 million
for the program, with
funding available until
September 30, 2022
(program authority expires
December 31, 2025)
Robert Jay Dilger, Sean
Lowry
Appropriates an additional
$1.25 billion for the
program, available until
expended. The SBA will
prioritize grant applicants
based on need, with the
last grants available to
cover eligible expenses that
are incurred no later than
June 30, 2022.
Robert Jay Dilger, Sean
Lowry
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
CRS Report R46284,
COVID-19 Relief
Assistance to Small
Businesses: Issues and
Policy Options
CRS Report R46689,
SBA Shuttered Venue
Operators Grant Program
(SVOG)
Source: CRS analysis.
a.
CRS Legislative Attorney Kevin M. Lewis drafted the bankruptcy law analysis in this row of Table 3.
Table 4. Tax Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
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
Payroll Credit for Required Paid
Sick Leave
September 30, 2021
Molly F. Sherlock
(extended and modified by
P.L. 116-260 and P.L. 1172)
CRS In Focus IF11739,
Payroll Tax Credit for
COVID-19 Sick and
Family Leave
Section 7002
Credit for Sick Leave for
Certain Self-employed
Individuals
September 30, 2021
(extended and modified by
P.L. 116-260 and P.L. 1172)
Molly F. Sherlock
CRS In Focus IF11739,
Payroll Tax Credit for
COVID-19 Sick and
Family Leave
Section 7003
Payroll Credit for Required Paid
Family Leave
September 30, 2021
Molly F. Sherlock
(extended and modified by
P.L. 116-260 and P.L. 1172)
CRS In Focus IF11739,
Payroll Tax Credit for
COVID-19 Sick and
Family Leave
Congressional Research Service
11
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Section 7004
Provision Name or
Description
Credit for Family Leave for
Certain Self-employed
Individuals
Expiration
September 30, 2021
(extended and modified by
P.L. 116-260 and P.L. 1172)
CRS Points of
Contact and
Resources
Molly F. Sherlock
CRS In Focus IF11739,
Payroll 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
Allowance of Partial Above-theLine Deduction for Charitable
Contributions
December 31, 2021
(extended by P.L. 116-260).
Jane G. Gravelle
CRS Insight IN11420,
Temporary
Enhancements to
Charitable Contributions
Deductions in the CARES
Act
Section 2205
Modification of Limitations on
Charitable Contributions
During 2020
December 31, 2021
Jane G. Gravelle
(extended by P.L. 116-260)
CRS Insight IN11420,
Temporary
Enhancements to
Charitable Contributions
Deductions in the CARES
Act
Employee Retention Credit for
Employers Subject to Closure
Due to COVID-19
December 31, 2021
(extended and modified by
P.L. 116-260 and P.L. 1172)
Molly F. Sherlock
CRS In Focus IF11721,
The Employee Retention
and Employee Retention
and Rehiring Tax Credits
Section 2301
Consolidated Appropriations Act, 2021 (P.L. 116-260)b
Subtitle B—COVID-related Tax Relief Act of 2020
Section 274
Extension of Certain Deferred
Payroll Taxes
Repayment deadline of
December 31, 2021
Molly F. Sherlock
CRS Insight IN11488,
COVID-19: Presidential
Order Deferring
Individual Payroll Taxes
Division EE—Taxpayer Certainty and Disaster Tax Relief Act of 2020
Section 209
Temporary Rule Preventing
Partial Plan Termination
A pension plan is not
treated as being partially
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
John J. Topoleski,
Elizabeth A. Myers
Section 210
Temporary Allowance of Full
Deduction for Business Meals
December 31, 2021
Donald J. Marples
Congressional Research Service
CRS Insight IN11313,
Business Deductions for
Entertainment and Meals
12
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Expiration
CRS Points of
Contact and
Resources
Section 211
Temporary Special Rule for
Determination of Earned
Income
December 31, 2020
Margot L. CrandallHollick
Section 214
Temporary Special Rules for
Health and Dependent Care
Flexible Spending Arrangements
(FSAs)
Provisions generally apply
to 2020 and/or 2021 FSA
plan years
Health FSA: Ryan J.
Rosso
Dependent Care FSA:
Conor F. Boyle, Margot
L. Crandall-Hollick
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
American Rescue Plan Act of 2021 (P.L. 117-2)c
Title IX—Committee on Finance
Subtitle G—Promoting Economic Security
Section 9601
2021 Recovery Rebates to
Individuals
December 31, 2021
Margot L. CrandallHollick
CRS Insight IN11604,
COVID-19 and Direct
Payments: Frequently
Asked Questions
(FAQs) About the
Third Round of
“Stimulus Checks” in
the American Rescue
Plan Act of 2021
(ARPA; P.L. 117-2)
Section 9611
Child Tax Credit Improvements
for 2021
December 31, 2021
Margot L. CrandallHollick
CRS Insight IN11613,
The Child Tax Credit:
Temporary Expansion for
2021 Under the
American Rescue Plan
Act of 2021 (ARPA; P.L.
117-2)
Congressional Research Service
13
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 9621
Expiration
CRS Points of
Contact and
Resources
Strengthening the Earned
Income Tax Credit for
Individuals with No Qualifying
Children
December 31, 2021
Margot L. CrandallHollick
Section 9626
Temporary Special Rule for
Determining Earned Income for
Purposes of Earned Income Tax
Credit d
December 31, 2021
Margot L. CrandallHollick
Section 9631
Refundability and Enhancement
of Child and Dependent Care
Credit
December 31, 2021
Margot L. CrandallHollick
Section 9632
Increase in Exclusion for
Employer-Provided Dependent
Care Assistance
December 31, 2021
Margot L. CrandallHollick
CRS Insight IN11610,
The “Childless” EITC:
Temporary Expansion
for 2021 under the
American Rescue Plan
Act of 2021 (ARPA;
P.L. 117-2)
Source: CRS analysis.
Notes: Selected tax provisions that primarily pertain to health care are presented in Table 1 on Health Care
Provisions.
a. For more information, see CRS Report R46279, The Coronavirus Aid, Relief, and Economic Security
(CARES) Act—Tax Relief for Individuals and Businesses.
b.
For more information, see CRS Report R46649, The COVID-Related Tax Relief Act of 2020 and Other
COVID-Related Tax Provisions in P.L. 116-260.
c.
For more information, see CRS Report R46680, The American Rescue Plan Act of 2021 (ARPA; P.L. 117 -2):
Title IX, Subtitle G—Tax Provisions Related to Promoting Economic Security.
d.
A similar lookback provision was enacted for 2020 as part of P.L. 116-260. Specifically, if a taxpayer's earned
income in 2020 was less than earned income from the preceding year (i.e., 2019), the taxpayer could elect
to use preceding year earned income for the purposes of determining the Earned Income Tax Credit or the
Additional Child Tax Credit on his or her 2020 income tax return.
Table 5. Finance Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
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
Congressional Research Service
14
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Section 4003
Section 4013
Section 4014
Provision Name or
Description
Emergency Relief and Taxpayer
Protections
Expiration
CRS Points of
Contact and
Resources
Division N, Title X, Section
1005 of P.L. 116-260 states
that the Federal Reserve
shall 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
Marc Labonte, Andrew
P. Scott
Temporary Relief from
Troubled Debt Restructurings
January 1, 2022
David W. Perkins
(extended by Division N,
Title V, Section 541 of P.L.
116-260)
CRS Insight IN11568,
CARES Act Bank and
Credit Union Relief:
Expirations and
Extensions Under P.L.
116-260
Optional Temporary Relief from
Current Expected Credit Losses
January 1, 2022
(extended by Division N,
Title V, Section 540 of P.L.
116-260)
David W. Perkins
CRS Insight IN11568,
CARES Act Bank and
Credit Union Relief:
Expirations and
Extensions Under P.L.
116-260
CRS Insight IN11567,
CARES Act Title IV
Financial Assistance
Ends
CRS Insight IN11318,
The CARES Act (P.L. 116136): Provisions Designed
to Help Banks and Credit
Unions
Section 4016
Temporary Credit Union
Provisions
December 31, 2021
David W. Perkins
(extended by Division N,
Title V, Section 540 of P.L.
116-260)
CRS Insight IN11568,
CARES Act Bank and
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
Congressional Research Service
15
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 4027
Direct Appropriation [to
Exchange Stabilization Fund]
Expiration
CRS Points of
Contact and
Resources
Rescinded and zeroed out
as of January 9, 2021
(Division N, Title X,
Section 1003(a) and (b) of
P.L. 116-260) a
Marc Labonte, Andrew
P. Scott
December 31, 2021
(extended by Division N,
Title X, Section 1001 of
P.L. 116-260) b
Grant A. Driessen
CRS Report R46298,
General State and Local
Fiscal Assistance and
COVID-19:
Background and
Available Data
CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116136)
Title V—Coronavirus Relief Funds
Section 5001
Coronavirus Relief Fund
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title V—Banking
Section 523
Emergency Support for
Community Development
Financial Institutions (CDFIs)
and Communities Responding
to the COVID-19 Pandemic
FY2021 appropriation;
partial set-aside available
until September 31, 2021
David W. Perkins
Section 525
Study and Report with Respect
to Impact of Programs on Lowand Moderate-Income and
Minority Communities
18 months after enactment
David W. Perkins
Healthcare Operating Loss
Loans
FHA authority to insure
operating loss loans under
this section expires at the
end of FY2021
Katie Jones
Contractor Pay
Authority to use funds
pursuant to Division A,
Section 3610 of P.L. 116136 extended to March 31,
2021
L. Elaine Halchin
Section 542
(P.L. 116-260 was enacted
December 27, 2020)
Title X—Miscellaneous
Section 1002
Source: CRS analysis.
a.
Division N, Title X, Section 1003(a) of P.L. 116-260 made an immediate rescission of $429 billion made
available under Section 4027 of P.L. 116-136, and made a subsequent rescission of remaining unobligated
balances made available in Section 4027 of P.L. 116-136 on January 9, 2021. Further, the authorization
pursuant to Section 4003 of P.L. 116-136 to use the $500 billion originally appropriated was zeroed out
under Division N, Title X, Section 1003(b) of P.L. 116-260.
b.
Division N, Title X, Section 1001 of P.L. 116-260 extended this provision by extending Section 601(d)(3) of
the SSA.
Congressional Research Service
16
Pandemic-Related Provisions Expiring in the 117th Congress
Table 6. Transportation Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
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
March 1, 2022
Rachel Y. Tang
CRS Insight IN11267,
COVID-19 and Funding
for Civil Aviation
CRS Report R44176,
Essential Air Service
(EAS)
Section 4114
Required Assurances
Restrictions on stock
buyback and dividends until
September 30, 2021
Authority to maintain
service expires March 1,
2022
Rachel Y. Tang
Section 4116
Limitation on Certain Employee
Compensation
Covered period from
March 24, 2020, to March
24, 2022
Rachel Y. Tang
The Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Section 404
Required Assurances
See subsections below
Rachel Y. Tang
CRS Insight IN11482,
CARES Act Payroll
Support to Air Carriers
and Contractors
CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116136)
Section 404(a)(1)(A)
Prohibition of Involuntary
Furloughs by Passenger Air
Carriers
March 31, 2021
Rachel Y. Tang
Section 404(a)(1)(B)
Prohibition of Involuntary
Furloughs by Contractors
Providing Direct Service to
Passenger Air Carriers
March 31, 2021, or when
contractor expends such
financial assistance,
whichever is later
Rachel Y. Tang
Section 404(a)(2)(A)
Prohibition on Purchase of
Equity Securities of Passenger
Air Carriers
March 31, 2022
Rachel Y. Tang
Section 404(a)(2)(B)
Prohibition on Purchase of
Equity Securities of Contractors
Providing Direct Service to
Passenger Air Carriers
March 31, 2022, or when
contractor expends such
financial assistance,
whichever is later
Rachel Y. Tang
Congressional Research Service
17
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
Resources
Section 404(a)(3)(A)
Prohibition on Dividends and
Capital Distributions for
Passenger Air Carriers
March 31, 2022
Rachel Y. Tang
Section 404(a)(3)(B)
Prohibition on Dividends and
Capital Distributions by
Contractors Providing Direct
Service to Passenger Air
Carriers
March 31, 2022, or when
contractor expends such
financial assistance,
whichever is later
Rachel Y. Tang
Section 405
Protection of Collective
Bargaining Agreements
See subsections below
Rachel Y. Tang
CRS Insight IN11482,
CARES Act Payroll
Support to Air Carriers
and Contractors
CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116136)
Section 405(b)
Passenger Air Carriers
March 31, 2021
Rachel Y. Tang
Section 405(c)
Contractors Providing Direct
Service to Passenger Air
Carriers
March 31, 2021, or when
contractor expends all
funds, whichever is later
Rachel Y. Tang
Section 406
Limitation on Certain Employee
Compensation
October 1, 2022
Rachel Y. Tang
CRS Insight IN11482,
CARES Act Payroll
Support to Air Carriers
and Contractors
CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116136)
Section 407
Minimum Air Service
Guarantees
March 1, 2022
Rachel Y. Tang
CRS Insight IN11482,
CARES Act Payroll
Support to Air Carriers
and Contractors
CRS Report R46329,
Treasury and Federal
Reserve Financial
Assistance in Title IV of
the CARES Act (P.L. 116136)
Congressional Research Service
18
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
Resources
Section 421
Assistance for Providers of
Transportation Services
Affected by COVID-19
Covered period expires
March 31, 2021, or when
available funding has been
expended, whichever is
later; funds for assistance
appropriated in FY2021 to
be available until expended
David Randall Peterman
Section 441
Relief For Recipients of Financial
Assistance Awards from the
Federal Motor Carrier Safety
Administration
Periods of availability are
extended for grants made
in FY2019 and FY2020
David Randall Peterman
Section 442
Extension of Waiver Authority
At the end of FY2021
David Randall Peterman
American Rescue Plan Act of 2021 (P.L. 117-2)
Title VII—Committee on Commerce, Science, and Transportation
Section 7102
Relief to Airports
Funds remain available until
September 30, 2024;
required workforce
retention through
September 30, 2021
Rachel Y. Tang
Section 7103
Emergency FAA Employee
Leave Fund
Funds remain available
through September 30,
2022; covers paid leave
related to COVID-19 from
enactment to September
30, 2021
Rachel Y. Tang
Section 7104
Emergency TSA Employee
Leave Fund
Funds remain available
through September 30,
2022; covers paid leave
related to COVID-19 from
enactment to September
30, 2021
Rachel Y. Tang
Section 7202
Aviation Manufacturing Jobs
Protection
Funds remain available until
September 30, 2023
Rachel Y. Tang
Section 7301
Air Transportation Payroll
Support Program Extension
Funds remain available until
expended
Rachel Y. Tang
Section 7301
(a)(4)(D)(i) &
(a)(5)(D)(i)
Prohibition of involuntary
furloughs or reduction of pay
rates or benefits
September 30, 2021, or
when payroll support
money is exhausted,
whichever is later
Rachel Y. Tang
Section 7301
(a)(4)(D)(ii) &
(a)(5)(D)(ii)
Prohibition on Purchase of
Equity Securities
September 20, 2022
Rachel Y. Tang
Section 7301
(a)(4)(D)(iii) &
(a)(5)(D)(iii)
Prohibition on Dividends and
Capital Distributions
September 20, 2022
Rachel Y. Tang
Section 7301
(a)(4)(D)(iv) &
(a)(5)(D)(iv)
Limitation on Certain Employee
Compensation
Two-year period starting
April 1, 2021, ending April
1, 2023
Rachel Y. Tang
Congressional Research Service
19
Pandemic-Related Provisions Expiring in the 117th Congress
Source: CRS analysis.
Table 7. Housing Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
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
Section 4023
Foreclosure Moratorium and
Consumer Right to Request
Forbearance
Foreclosure moratorium
expires June 30, 2021
Forbearance of Residential
Mortgage Loan Payments for
Multifamily Properties with
Federally Backed Loans
Period to request
multifamily forbearance
expired at the end of 2020
(P.L. 116-136), but in some
cases has been extended
through June 30, 2021
(administrative extension c )
(administrative extensionsa)
There is no clear statutory
deadline for requesting
forbearance, though some
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
allowable forbearance
periods. Even with
extensions, many individual
forbearance plans will end
in 2021.b
Katie Jones
CRS Insight IN11334,
Mortgage Provisions in
the Coronavirus Aid,
Relief, and Economic
Security (CARES) Act
Katie Jones, Andrew P.
Scott
CRS Insight IN11334,
Mortgage Provisions in
the Coronavirus Aid,
Relief, and Economic
Security (CARES) Act
The Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Section 501
Emergency Rental Assistance
Congressional Research Service
P.L. 116-260 made funds
available to grantees until
December 31, 2021.
ARPA extended availability
until September 30, 2022.
However, funds not
obligated by September 30,
2021, may be reallocated
by Treasury. Availability of
reallocated funds may be
extended by 90 days
beyond the availability
deadline, upon a grantee’s
request.
Maggie McCarty, Libby
Perl
CRS Report R46688,
Emergency Rental
Assistance through the
Coronavirus Relief Fund
20
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 502
Section 542
Extension of Eviction
Moratorium
Healthcare Operating Loss
Loans
Expiration
CRS Points of
Contact and
Resources
Eviction moratorium
created by administrative
action was extended
through January 31, 2021,
by P.L. 116-260. Further
extended through June 30,
2021, by administrative
action.
Maggie McCarty, Libby
Perl
Expanded FHA authority to
insure certain operating
loss loans for healthcare
facilities with existing FHAinsured mortgages expires
September 30, 2021
Katie Jones
CRS Insight IN11516,
Federal Eviction
Moratoriums in Response
to the COVID-19
Pandemic
Source: CRS analysis.
a.
The CARES Act foreclosure moratorium applied to single-family mortgages backed by the Department of
Housing and Urban Development (HUD), including the Federal Housing Administration (FHA); the
Department of Veterans Affairs (VA); the Department of Agriculture (USDA); and Fannie Mae and Freddie
Mac. It expired after May 16, 2020, but these entities have all extended the foreclosure moratoriums for
mortgages they back multiple times, most recently through June 30, 2021. It is possible they may extend
them further.
b.
The CARES Act single-family mortgage forbearance provisions, like the foreclosure moratorium, apply to
federally backed mortgages. The CARES Act allows eligible borrowers to request forbearance during the
“covered period,” which is not defined in that section of the law. Some of the covered entities (HUD,
USDA, and VA) have announced deadlines for servicers to approve an initial forbearance period, most
recently extending those deadlines to June 30, 2021. The CARES Act limits the length of forbearance to 360
days (an initial period of up to 180 days and an extension of up to 180 days). The covered entities have all
announced that borrowers can receive up to two additional three-month extensions under certain
circumstances. See FHFA, “FHFA Extends COVID-19 Forbearance Period and Foreclosure and REO
Eviction Moratoriums,” press release, February 25, 2021, https://www.fhfa.gov/Media/PublicAffairs/Pages/
FHFA-Extends-COVID-19-Forbearance-Period-and-Foreclosure-and-REO-Eviction-Moratoriums.aspx; The
White House, “Fact Sheet: Biden Administration Announces Extension of COVID-19 Forbearance and
Foreclosure Protections for Homeowners,” February 16, 2021, https://www.whitehouse.gov/briefing-room/
statements-releases/2021/02/16/fact-sheet-biden-administration-announces-extension-of-covid-19forbearance-and-foreclosure-protections-for-homeowners/; and related agency announcements.
c.
FHFA extended the period to request multifamily forbearance through June 30 , 2021, for mortgages backed
by Fannie Mae or Freddie Mac. See FHFA, “FHFA Extends COVID-19 Multifamily Forbearance through June
30, 2021,” press release, March 4, 2021, https://www.fhfa.gov/Media/PublicAffairs/Pages/FHFA-ExtendsCOVID-19-Multifamily-Forbearance-through-June-30-2021.aspx.
Congressional Research Service
21
Pandemic-Related Provisions Expiring in the 117th Congress
Table 8. Nutrition and Agriculture Provisions Set to Expire in the 117th Congress
Provision Name or
Description
Section
CRS Points of
Contact and
Resources
Expiration
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 1102
Grants to Certain Territories
September 30, 2021
Randy Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Division B—Nutrition Waivers; Title II COVID
Section 2202
National School Lunch Program
Requirement Waivers
Addressing COVID-19
September 30, 2021
(extended by P.L. 116-159)
Kara Clifford Billings
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Section 2203
Physical Presence Waiver
Under WIC During Certain
Public Health Emergencies
September 30, 2021
Randy Alison
Aussenberg
Administrative Requirements
Waiver Under WIC
September 30, 2021
(extended by P.L. 116-159)
Section 2204
(extended by P.L. 116-159)
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Randy Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 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
Domestic Food
Programs
(no section number)
Child Nutrition Programs
Congressional Research Service
September 30, 2021
Kara Clifford Billings
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
22
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Domestic Food
Programs
Supplemental Nutrition
Assistance Program
Expiration
September 30, 2021
(no section number)
Domestic Food
Programs
CRS Points of
Contact and
Resources
Randy Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Commodity Assistance Program
September 30, 2021
(no section number)
Kara Clifford Billings
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 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 Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Section
4603(a)(1)(A)(i)
Extension of Certification
Periods and Adjustments of
Reporting Requirements for
Certain Participating
Households
Limited to households with
certification periods set to
expire or periodic reports
due on or before June 30,
2021
Randy Alison
Aussenberg
Section
4603(a)(1)(A)(ii)
Simplified Reporting for Certain
Participating Households
Limited to participating
households with
recertification periods set
to expire on or before
December 31, 2021
Randy Alison
Aussenberg
Section
4603(a)(1)(A)(iii)
Adjustment of Interview
Requirements for Household
Applications or Recertifications
June 30, 2021
Randy Alison
Aussenberg
Section 4603(a)(2)
Waiver of Quality Control
Regulations
September 30, 2021
Randy Alison
Aussenberg
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division N—Additional Coronavirus Response and Relief
Title VII—Nutrition and Agriculture Relief
Congressional Research Service
23
Pandemic-Related Provisions Expiring in the 117th Congress
Section
Section 702
Provision Name or
Description
Supplemental Nutrition
Assistance Program
Expiration
See subsections below
CRS Points of
Contact and
Resources
Randy Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Section 702(a)
Value of Benefits
September 30, 2021
(extended by P.L. 117-2)
Randy Alison
Aussenberg
Section 702(c)
Administrative Expenses
September 30, 2021
Randy Alison
Aussenberg
Section 702(d)
Certain Exclusions from SNAP
Income
No expiration; however,
refers to FPUC (see Table
2, CARES Act, Section
2104(b))
Randy Alison
Aussenberg
Section 702(g)
Limitation on Quality Control
Waivers
June 30, 2021
Randy Alison
Aussenberg
Section 704
Nutrition Assistance Programs
[grants to certain territories]
September 30, 2021
Randy Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Section 722
Emergency Costs for Child
Nutrition Programs During
COVID-19 Pandemic
States and providers must
expend funds by March 31,
2022
Kara Clifford Billings
Section 723
Task Force on Supplemental
Foods Delivery in the Special
Supplemental Nutrition
Program
Task force terminates after
submission of the report
due September 30, 2021
Randy Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Section 732
Nutrition Services Under Older
Americans Act
Applies to funds received
by a state for FY2021
Kirsten J. Colello
[flexibilities and waivers]
Congressional Research Service
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
CRS Report R43414,
Older Americans Act:
Overview and Funding
24
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Expiration
CRS Points of
Contact and
Resources
American Rescue Plan Act of 2021 (P.L. 117-2)
Section 1105
Improvements to WIC Benefits
September 30, 2021
(appropriated funds
available until September
30, 2022)
Randy Alison
Aussenberg
CRS Report R46681,
USDA Nutrition
Assistance Programs:
Response to the COVID19 Pandemic
Source: CRS analysis.
Table 9. Human Services Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
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
Child Welfare Programs and
Support for Older Foster Youth
See subsections below
Adrienne L. FernandesAlcantara
Section 3(a)(6)
Successful Transition to
Adulthood (Chafee Program):
Waiver of Financial Penalties
related to Data Collection (with
supplemental FY2021 funds
only) and an Increase in the
Maximum Chafee Education and
Training Voucher (ETV) Award
Amount
September 30, 2022
Adrienne L. FernandesAlcantara
Section 3(b)
Chafee Program: Changes in
Age and Selected Other
Eligibility Requirements, and
Changes in Use of Funds
September 30, 2021
Adrienne L. FernandesAlcantara
Section 4
Preventing Aging Out of Foster
Care During the Pandemic
September 30, 2021
Adrienne L. FernandesAlcantara
CRS Report RL34499,
Youth Transitioning from
Foster Care: Background
and Federal Programs
CRS Report RL34499,
Youth Transitioning from
Foster Care: Background
and Federal Programs
Section 5
Family First Prevention Services
Program Pandemic Flexibility
Congressional Research Service
September 30, 2021
Emilie Stoltzfus
CRS In Focus IF10590,
Child Welfare: Purposes,
Federal Programs, and
Funding
25
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Expiration
CRS Points of
Contact and
Resources
Section 8
Kinship Navigator Programs
Pandemic Flexibility
September 30, 2021
Emilie Stoltzfus
CRS In Focus IF10590,
Child Welfare: Purposes,
Federal Programs, and
Funding
Section 10
Allowing Home Visiting
Programs to Continue Serving
Families Safely
September 30, 2021
Adrienne L. FernandesAlcantara
CRS Report R43930,
Maternal, Infant, and
Early Childhood Home
Visiting (MIECHV)
Program: Background
and Funding
American Rescue Plan Act of 2021 (P.L. 117-2)
Section 2202
Child Care Stabilization (HHS
obligation deadline)
September 30, 2021
Karen E. Lynch
Section 9801
Child Care Assistance—
Modification of State Match
Requirement for Funding
Increases in Fiscal Years 2021
and 2022
September 30, 2022
Karen E. Lynch
Source: CRS analysis.
Table 10. Education Provisions Set to Expire in the 117 th Congress
Provision Name or
Description
Section
Expiration
CRS Points of
Contact and
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:
Waiver of Non-federal Share
Requirement
At the end of the 20202021 award year
Joselynn H. Fountain
At the later of (1) the last
day of the payment period
following the end of an
applicable foreign
government’s declaration
of a qualifying emergency,
public health emergency,
or national emergency; or
(2) June 30, 2022 a
(P.L. 116-260)
Alexandra Hegji
CRS In Focus IF11497,
CARES Act Higher
Education Provisions
20 U.S.C. §1001 note
Section 3510(a)
Continuing Education at
Affected Foreign Institutions: In
general
20 U.S.C. §1001 note
Congressional Research Service
CRS In Focus IF11497,
CARES Act Higher
Education Provisions
26
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 3513
Temporary Relief for Federal
Student Loan Borrowers
Expiration
September 30, 2021 b
(administrative extension)
20 U.S.C. §1001 note
CRS Points of
Contact and
Resources
Alexandra Hegji
CRS Report R46314,
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.
and preceding
paragraph
Education Stabilization Fund
(ESF)
20 U.S.C. §3401 note
FY2020 appropriations for
the ESF remain available
through September 30,
2021
(General Education
Provisions Act [GEPA]
provides extension through
September 30, 2022) c
Rebecca R. Skinner,
Cassandria Dortch,
Joselynn H. Fountain
CRS Report R46378,
CARES Act Education
Stabilization Fund:
Background and Analysis
Consolidated Appropriations Act, 2021 (P.L. 116-260)
Division M—Coronavirus Response and Relief Supplemental Appropriations Act, 2021
Section 311 et seq.
and preceding
paragraph
Education Stabilization Fund
FY2021 appropriations for
the ESF from this act
remain available through
September 30, 2022
(GEPA provides extension
through September 30,
2023) c
Rebecca R. Skinner,
Cassandria Dortch,
Joselynn H. Fountain
CRS Report R46378,
CARES Act Education
Stabilization Fund:
Background and Analysis
American Rescue Plan Act of 2021 (P.L. 117-2)
Title II—Committee on Health, Education, Labor, and Pensions
Subtitle A—Education Matters
Part 1—Department of Education
Sections 2001-2005
Education Stabilization Fund
FY2021 appropriations for
the ESF from this act
remain available through
September 30, 2023
Rebecca R. Skinner,
Cassandria Dortch,
Joselynn H. Fountain
(GEPA provides extension
through September 30,
2024) c
Source: CRS analysis.
a.
b.
P.L. 116-136 authorized waivers for the duration of a public health emergency, major disaster or
emergency, or national emergency declared by the applicable government authority in the country in which
a foreign institution of higher education is located and the following payment period. Division FF, Title I,
Section 101 of P.L. 116-260 amended P.L. 116-136 to authorize the waivers through the later of the last day
of the payment period following the end of the applicable foreign government’s declaration or June 30,
2022.
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-
Congressional Research Service
27
Pandemic-Related Provisions Expiring in the 117th Congress
payments/; and Department of Education, Office of Federal Study Aid, “Coronavirus and Forbearance Info
for Students, Borrowers, and Parents.”
c.
GEPA Section 421, commonly referred to as the “Tydings amendment,” provides that any funds
appropriated for an applicable program that are not obligated and expended by the recipient educational
agencies and institutions before the end of the fiscal year shall remain available for obligation and
expenditure for one additional fiscal year (e.g., through September 30 of the subsequent fiscal year).
Table 11. Veterans Provisions Set to Expire in the 117 th Congress
Section
Provision Name or
Description
Expiration
CRS Points of
Contact and
Resources
December 21, 2021 a
Cassandria Dortch
(extended by P.L. 116-159)
CRS In Focus IF11685,
Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency
P.L. 116-128
Section 1
Continuation of Department of
Veterans Affairs Educational
Assistance Benefits for Certain
Programs of Education
Converted to Distance Learning
by Reason of Emergencies and
Health-Related Situations
Student Veteran Coronavirus Response Act of 2020 (P.L. 116-140)b
Section 3
Payment of Work-Study
Allowances During Emergency
Situations
December 21, 2021 c
(extended by P.L. 116-159)
Cassandria Dortch
CRS In Focus IF11685,
Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency
Section 4
Payment of Allowances to
Veterans Enrolled In Educational
Institutions Closed for
Emergency Situations
December 21, 2021 c
Cassandria Dortch
(extended by P.L. 116-159)
CRS In Focus IF11685,
Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency
Prohibition of Charge to
Entitlement of Students Unable
to Pursue a Program of
Education Due to an Emergency
Situation
December 21, 2021 c
Cassandria Dortch
(extended by P.L. 116-159)
CRS In Focus IF11685,
Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency
Extension of Time Limitations
for Use of Entitlement
December 21, 2021 c
(extended by P.L. 116-159)
Cassandria Dortch
CRS In Focus IF11685,
Special Authorities for
Veterans’ Educational
Assistance Programs
During the COVID-19
Emergency
Section 5
Section 6
Congressional Research Service
28
Pandemic-Related Provisions Expiring in the 117th Congress
Provision Name or
Description
Section
Section 8
Extension of Payment of
Vocational Rehabilitation
Subsistence Allowances
Expiration
December 21, 2021 c
(extended by P.L. 116-159)
CRS Points of
Contact and
Resources
Cassandria Dortch
CRS In Focus IF11685,
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
Veterans Affairs Educational
Assistance Benefits During
COVID-19 Emergency
December 21, 2021
Cassandria Dortch
Section 1103
Effects of Closure of Educational
Institution and Modification of
Courses by Reason of COVID19 Emergency
December 21, 2021
Cassandria Dortch
Section 1104
Payment of Educational
Assistance in Cases of
Withdrawal
December 21, 2021
Cassandria Dortch
Section 1106
Apprenticeship or On-Job
Training Requirements
December 21, 2021
Cassandria Dortch
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).
Congressional Research Service
29
Pandemic-Related Provisions Expiring in the 117th Congress
Author Information
Andrew P. Scott, Coordinator
Analyst in Financial Economics
Katie Jones
Analyst in Housing Policy
David P. Smole, Coordinator
Coordinator of Research Planning
Marc Labonte
Specialist in Macroeconomic Policy
Randy Alison Aussenberg
Specialist in Nutrition Assistance Policy
Kevin M. Lewis
Legislative Attorney
Kara Clifford Billings
Analyst in Social Policy
Bruce R. Lindsay
Specialist in American National Government
Conor F. Boyle
Analyst in Social Policy
Sean Lowry
Analyst in Public Finance
Kirsten J. Colello
Specialist in Health and Aging Policy
Karen E. Lynch
Specialist in Social Policy
Margot L. Crandall-Hollick
Acting Section Research Manager
Donald J. Marples
Specialist in Public Finance
Patricia A. Davis
Specialist in Health Care Financing
Maggie McCarty
Specialist in Housing Policy
Robert Jay Dilger
Alison Mitchell
Senior Specialist in American National Government Specialist in Health Care Financing
Cassandria Dortch
Specialist in Education Policy
Elizabeth A. Myers
Analyst in Income Security
Grant A. Driessen
Specialist in Public Finance
David W. Perkins
Specialist in Macroeconomic Policy
Adrienne L. Fernandes-Alcantara
Specialist in Social Policy
Libby Perl
Specialist in Housing Policy
Bernadette Fernandez
Specialist in Health Care Financing
David Randall Peterman
Analyst in Transportation Policy
Vanessa C. Forsberg
Analyst in Health Care Financing
Ryan J. Rosso
Analyst in Health Care Financing
Congressional Research Service
30
Pandemic-Related Provisions Expiring in the 117th Congress
Joselynn H. Fountain
Analyst in Education Policy
Molly F. Sherlock
Specialist in Public Finance
Jane G. Gravelle
Senior Specialist in Economic Policy
Rebecca R. Skinner
Specialist in Education Policy
Jim Hahn
Specialist in Health Care Financing
Emilie Stoltzfus
Specialist in Social Policy
L. Elaine Halchin
Specialist in American National Government
Rachel Y. Tang
Analyst in Transportation and Industry
Alexandra Hegji
Analyst in Social Policy
John J. Topoleski
Specialist in Income Security
Katelin P. Isaacs
Specialist in Income Security
Julie M. Whittaker
Specialist in Income Security
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 not be relied upon for purposes other
than public understanding of information that has been provided by CRS to Members of Congress in
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Congressional Research Service
R46704 · VERSION 4 · UPDATED
31
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.