# Pandemic-Related Provisions Expiring in the 117th Congress

> Briefs, arguments, decisions, and more.

URL: https://www.frixlaw.com/law-library/documents/crs%3AR46704

## Record

- **Collection:** Congressional research report
- **Document type:** CRS Report
- **Published:** May 25, 2021
- **Citation:** R46704

## Text

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
connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not
subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in
its entirety without permission from CRS. However, as a CRS Report may include copyrighted images or
material from a third party, you may need to obtain the permission of the copyright holder if you wish to
copy or otherwise use copyrighted material.

Congressional Research Service

R46704 · VERSION 4 · UPDATED

31

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/crs%3AR46704. Public record. Not legal advice.