Coronavirus Oversight


Additionally, expenditures to prevent, prepare for, and respond to coronavirus may include those incurred expenses necessary to maintain health care delivery capacity by the recipient or to increase health care delivery capacity in the future as informed by community health needs. This may include outreach and education about the vaccine for the provider’s staff, as well as the general public. Recipients may use payments for eligible expenses or lost revenues incurred prior to receipt of those payments (i.e., pre-award costs) so long as they are to prevent, prepare for, and respond to coronavirus. However, HHS expects that it would be highly unusual for providers to have incurred eligible expenses or lost revenues prior to January 1, 2020. Providers that have Provider Relief Fund payments that they cannot expend on allowable expenses or lost revenues by the deadline to use funds that corresponds to the Payment Received Period, as outlined in the Post-Payment Notice of Reporting Requirements, will return this money to HHS. The Provider Relief Fund Terms and Conditions and legal requirements authorize HHS to audit Provider Relief Fund recipients now or in the future to ensure that program requirements are met.

  • DOPTION TAXPAYER IDENTIFICATION NUMBER.—For purposes of paragraph , in the case of a qualifying child who is adopted, the term ‘valid identification number’ shall include the adoption taxpayer identification number of such child.
  • The law appropriated $349 billion to support small businesses’ efforts to maintain their payroll and some overhead expenses through the period of emergency.
  • The efforts of the Administrator and the association or associations to develop a training program for resource partner counselors, including the number of counselors trained.
  • Louisiana received $12.4 million in assistance that will be available to Louisiana fishermen and others in the industry who have been financially affected by the COVID-19 pandemic.
  • “ if no amount for such drug is determined under section 1847A, an amount to be determined by the Secretary in a manner similar to the manner in which payment amounts are determined under section 1847A based on information submitted by the manufacturer or sponsor of such drug (as required under clause ).

After the enactment of the CARES Act, the Treasury Department and IRS disbursed about 160.4 million payments totaling $269 billion by the end of April 2020, of which nearly 1.1 million payments, totaling almost $1.4 billion (0.5% of the total value of all payments), were sent to dead people. A Government Accountability Office report in June 2020 noted that, in the hurry to distribute payments, the agencies had not followed post-2013 financial control safeguards to prevent payments to the dead or other ineligible persons.

Senate Agreement

Programs creating records referred to in section 543 of the Public Health Service Act (42 U.S.C. 290dd–2) should receive positive incentives for discussing with their patients the benefits to consenting to share such records. In subsection , by striking “$45,000,000 for each of fiscal years 2008 through 2012” and inserting “$79,500,000 for each of fiscal years 2021 through 2025”. In subsection , as so redesignated, by striking “this section—” and all that follows through the end of paragraph and inserting “this section $29,000,000 for each of fiscal years 2021 through 2025.”. Section 319F–2 of the Public Health Service Act (42 U.S.C. 247d–6b) is amended by inserting “” after “other supplies”. OVERED LOSS.—The term “covered loss” includes losses, direct or incremental, incurred as a result of coronavirus, as determined by the Secretary. TUDY.—The Comptroller General of the United States shall conduct a study on the loans and loan guarantees provided under section 3102.

N GENERAL.—Subject to paragraph , each individual who was an eligible individual for such individual’s first taxable year beginning in 2018 shall be treated as having made a payment against the tax imposed by chapter 1 for such first taxable year in an amount equal to the advance refund amount for such taxable year. XCLUSION OF NONPROFITS RECEIVING MEDICAID EXPENDITURES.—Paragraph shall not apply to a nonprofit entity eligible for payment for items or services furnished under a State plan under title XIX of the Social Security Act (42 U.S.C. 1396 et seq.) or under a waiver of such plan. N GENERAL.—During the covered period, any business concern, private nonprofit organization, or public nonprofit organization which employs not more than 500 employees shall be eligible to receive a loan made under section 7 of the Small Business Act (15 U.S.C. 636), in addition to small business concerns.

Student Grants, Student Loans, And Work

FFECTIVE DATE.—Paragraph shall apply to all returns required to be filed for taxable year 2019. Paragraph of section 1324 of title 31, United States Code, is amended by inserting “6428,” after “54B,”. REATMENT OF PAYMENTS.—For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection of such section.

  • Information technology costs related to teleworking, including purchase of laptop computers and other devices, increasing virtual private network capacity, and network server enhancements.
  • INALIZING UPDATED GUIDANCE.—Not later than 12 months after issuing draft guidance under subparagraph , the Secretary shall finalize the updated guidance.
  • You may also want to review the resources page on the International Student Services website.
  • If you are experiencing difficulty making on-time mortgage payments due to the national coronavirus emergency, forbearance may be an option for you.
  • Forbearance is when your mortgage servicer, that’s the company that sends your mortgage statement and manages your loan, or lender allows you to pause or reduce your payments for a limited period of time.
  • You experience adverse financial consequences as a result of closing or reducing hours of a business that you own or operate due to SARS-CoV-2 or COVID-19.
  • While these programs are being implemented, you may continue to use this guide as a source of information about the major programs and initiatives that will soon be available from the SBA and Treasury.

The Treasury Department, the Office of Fiscal Service, and the Internal Revenue Service provided three rounds of fast and direct relief payments during the various phases of the COVID-19 crisis. Payments from the third round continue to go out to Americans across the country. In total, the Treasury Department is responsible for managing over $1 trillion in American Rescue Plan programs and tax credits. Read about the impact of the first six months of the American Rescue Plan programs in the impact report. If you are attending more than one college or university, you can only receive CARES Act funding from one school. If Mayo Clinic is not your home school, please check with the other school for funding information.

In Gov Resources

Assistance and language interpretation services were available for callers in Khmer and Spanish. Mental Health and Addiction Services – residential programs, substance abuse detox, substance abuse residential treatment, young adult services, and community-based services. In addition to CRF, all institutions of higher education have received funding through the Higher Education Emergency Relief Fund authorized under the CARES Act. Testing is critical to slow the spread of coronavirus (COVID-19) and mitigate its threat to public health, particularly for the most at-risk populations. The LEA that receives funds under the Education Stabilization Fund, shall to the greatest extent practicable continue to pay its employees and contractors during the period of any disruption or closures related to coronavirus. The LEA will not use CARES Act funds for bonuses, merit pay, or similar expenditures, unless related to disruptions or closures resulting from COVID-19.

The Department of Unemployment Assistance offers information on benefit programs related to COVID-19. USDA held two webinars for external stakeholders to provide an overview of the Business and Industry Loan Guarantee CARES Act Program requirements. Interest payments may be deferred in the first year; principal payments may be deferred for up to 3 years. Loans must be used as working capital to prevent, prepare for or respond to the effects of the coronavirus pandemic. Projects may be funded in rural and urban areas under the Local and Regional Food System Initiative. Lenders need the legal authority, financial strength and sufficient experience to operate a successful lending program. You may also want to review the resources page on the International Student Services website.


IRROR CODE POSSESSION.—The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. ATHEMATICAL OR CLERICAL ERROR AUTHORITY.—Section 6213 of such Code is amended by striking “or 32” and inserting “32, or 6428”. EFINITION OF DEFICIENCY.—Section 6211 of the Internal Revenue Code of 1986 is amended by striking “and 36B, 168” and inserting “36B, and 6428”. DVANCE REFUND AMOUNT.—For purposes of paragraph , the advance refund amount is the amount that would have been allowed as a credit under this section for such first taxable year if this section (other than subsection and this subsection) had applied to such taxable year. ARNED INCOME.—The term ‘earned income’ has the meaning set forth in section 32 except that such term shall not include net earnings from self-employment which are not taken into account in computing taxable income.

The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. N GENERAL.—Section 7 of the Small Business Act (15 U.S.C. 636) is amended by striking “equal to—” and all that follows through the end of the subparagraph and inserting “equal to 100 percent of the balance of the financing outstanding at the time of disbursement of the loan.”. Of those funds to go towards Alaska Native corporations , which provided similar governance as typical tribal leadership in the lower 48 states. Three native Indian tribes sued on the basis that under the Indian Self-Determination and Education Assistance Act of 1975 , ANCs were not federally-recognized tribal governments and should not be eligible for CARES funds. The case was eventually heard by the United States Supreme Court, which ruled in June 2021 that ANCs did qualify as tribal governments under the ISDA, and thus eligible to receive the set-aside funds.

Cares Act Disbursements

Eligible health care entities, including those that are parent organizations must substantiate that these funds were used for health care-related expenses or lost revenue attributable to COVID-19, and that those expenses or losses were not reimbursed from other sources and other sources were not obligated to reimburse them. Providers that received funds in calendar year 2021 have through December 31, 2022 to incur eligible expenses and may apply the payment to lost revenues incurred since January 1, 2020.


The limitation only applies to the rate of pay charged to Provider Relief Fund payments and other HHS awards. An organization receiving Provider Relief Funds may pay an individual’s salary amount in excess of the salary cap with non-federal funds. All recipients receiving payments under the Provider Relief Fund will be required to comply with theTerms and Conditions. Some Terms and Conditions relate to the provider’s use of the funds, and thus they apply until the provider has exhausted these funds. Other Terms and Conditions apply to a longer time period, for example, regarding maintaining all records pertaining to expenditures under the Provider Relief Fund payment for three years from the date of the final expenditure. Going forward, HHS will allow providers that submitted data as part of the COVID-19 High Impact Area Distribution and/or the Nursing Home Infection Control/Quality Incentive Payment Distribution, a limited opportunity to submit corrected data for up to 5 business days after the submission deadline. HHS will only accept corrections within the 5-day time period that are accompanied by a justification for why the provider erred in the initial data submission.

In general, it is anticipated that eligible retirement plans will accept repayments of coronavirus-related distributions, which are to be treated as rollover contributions. However, eligible retirement plans generally are not required to accept rollover contributions. For example, if a plan does not accept any rollover contributions, the plan is not required to change its terms or procedures to accept repayments.


No, HHS will not issue a new payment to a provider that received and then subsequently rejected and returned the original payment. The provider may be considered for future distributions if it meets the eligibility criteria for that distribution. If the provider received a payment via check and has not yet deposited it, destroy, shred, or securely dispose of it. If the provider has already deposited the check, mail a refund check for the full amount, payable to “UnitedHealth Group” to the address below via United States Postal Service ; mailing services such as FedEx and UPS cannot be used with this PO box. Please list the check number from the original Provider Relief Fund check in the memo. Mail a refund check for the full amount payable to “UnitedHealth Group” to the address below.

What Action Does A Provider Need To Take After Receiving A Provider Relief Fund Payment?

Provider Relief Fund payment amounts that have not been fully expended on health care expenses or lost revenues attributable to coronavirus by the deadline to use funds that corresponds to the Payment Received Period must be returned to HHS. The Provider Relief Fund Terms and Conditions and applicable legal requirements authorize HHS to audit Provider Relief Fund recipients now or in the future to ensure that program requirements are met. Provider Relief Fund payments that were made incorrectly, or exceed lost revenues or expenses due to coronavirus, or do not otherwise meet applicable legal and program requirements must be returned to HHS, and HHS is authorized to recover these funds. In order to be eligible for a payment under the Provider Relief Fund, a provider must meet the eligibility criteria for the distribution and must be in compliance with the Terms and Conditions for any previously received Provider Relief Fund payments.

Testing has been critical to slow the spread of coronavirus and mitigate its threat to public health, particularly for the most at-risk populations and our educational system. Therefore $15 million of the $75 million Municipal CRF Program allocation has been reserved to expand regional testing opportunities for teachers and staff to mitigate this expense for LEA’s and municipalities and provide increased support for safe operations of our schools.

In addition, it funded a new Federal Pandemic Unemployment Compensation benefit of $600 per week on top of the regular unemployment benefit that continued through the end of July 2020. The plan dramatically expanded eligibility for unemployment benefits just as new unemployment claims were skyrocketing. Nearly everyone but remote online workers and those already on paid leave were eligible. The principal of the loan could be forgiven up to the total cost of payroll, mortgage interest payments, rent, utility payments, and any additional wages paid to tipped employees made during the eight-week period after origination.

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