Note: This is not a full summary of the three packages, but rather highlights of provisions most relevant to our cancer mission.
Stimulus Package #1: Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020, Public Law No: 116-123 (03/06/2020)
FDA: An additional $61 million for both pre-market and post-market review of medical countermeasures, devices, therapies, and vaccines to combat the coronavirus. This funding will help FDA maintain the national drug and device product inventory and identify and mitigate potential supply chain interruptions. Funds will also assist FDA’s enforcement work against counterfeit and misbranded products and its review of emergency use authorizations for medical products, such as diagnostics.
CDC: An additional $2.2 billion to support federal, state, and local public health agencies to prevent, prepare for, and respond to the coronavirus. $950 million, ($475 million must be allocated within 30 days) to support States, locals, territories, and tribes to conduct public health activities. Reimburses State or local costs incurred for coronavirus preparedness and response activities between January 20 and the date of enactment of this emergency supplemental.
Vaccines, Therapeutics, and Diagnostics: More than $3 billion for research and development of vaccines, therapeutics, and diagnostics to prevent or treat the effects of coronavirus, including: $826 million for the National Institutes of Health to support basic research and development of vaccines, therapeutics, and diagnostics. Requires that vaccines, therapeutics, and diagnostics developed using taxpayer funds must be available for purchase by the Federal government at a fair and reasonable price. Allows the Secretary of Health and Human Services to ensure that vaccines, therapeutics, and diagnostics developed using taxpayer funds be affordable in the commercial market.
Healthcare Preparedness, Pharmaceuticals and Medical Supplies, Community Health Centers: Nearly $1 billion for procurement of pharmaceuticals and medical supplies, to support healthcare preparedness and Community Health Centers, and to improve medical surge capacity:
Telehealth Services During Certain Emergency Periods: Allows the HHS Secretary to waive certain Medicare telehealth restrictions during the public health emergency to allow Medicare providers to furnish telehealth services to beneficiaries regardless of whether the beneficiary is in a rural community. This provision would also allow beneficiaries to receive care from physicians and other practitioners in their homes.
Stimulus Package #2: H.R. 6201, FAMILIES FIRST CORONAVIRUS RESPONSE ACT, Public Law No: 116- 127 (3/18/2020)
Reimbursement for Diagnostic Testing and Services for COVID-19 in Uninsured Individuals: Includes $1 billion for the National Disaster Medical System to reimburse the costs of COVID-19 diagnostic testing and services provided to individuals without health insurance.
Coverage of Testing for COVID-19
Emergency Medicaid FMAP Increase: Provides a temporary increase to states’ federal medical assistance percentage for the duration of the public health emergency for COVID-19. Requires states to maintain eligibility standards that are no less restrictive than the date of enactment.
Increases Medicaid Allotments for Territories: Provides an increase to the territories’ Medicaid allotments for 2020 and 2021. Ensures that territories that receive an FMAP increase under the previous section will have the necessary additional federal funds for their Medicaid programs.
Clarifies Secretarial Authority Regarding Medicare Telehealth Services Furnished During COVID-19 Emergency Period: Makes a technical change to the Medicare telehealth provision of the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123) to ensure that new Medicare beneficiaries are able to access telehealth services under the emergency authority granted to the Secretary.
Senior Nutrition Program – Includes $250 million for the Senior Nutrition program to provide approximately 25 million additional home-delivered and pre-packaged meals to low-income seniors who depend on the Senior Nutrition programs in their communities. This could benefit cancer patients who are homebound because of particular vulnerability to infection.
Emergency Medical Leave: Provides employees of employers with fewer than 500 employees and government employers, who have been on the job for at least 30 days, with the right to take up to 12 weeks of job-protected paid leave under the Family and Medical Leave Act to be used for any of the following reasons:
After the two weeks of paid leave, employees will receive a benefit from their employers that will be no less than two-thirds of the employee’s usual pay.
Emergency Paid Sick Leave: Requires employers with fewer than 500 employees and government employers to provide employees two weeks of paid sick leave, paid at the employee’s regular rate, to quarantine or seek a diagnosis or preventive care for coronavirus; or paid at two-thirds the employee’s regular rate to care for a family member for such purposes or to care for a child whose school has closed, or child care provider is unavailable, due to the coronavirus. Expires on December 31, 2020.
Payroll Credit for Required Paid Sick Leave: Provides a refundable tax credit equal to 100 percent of qualified paid sick leave wages paid by an employer for each calendar quarter – therefore reimbursing employers for the paid sick leave they are required to provide their employees through previous sections of the legislation. The tax credit is allowed against the tax imposed by section 3111(a) (the employer portion of Social Security taxes). Qualified sick leave wages are wages required to be paid by the Emergency Paid Sick Leave Act.
Makes a distinction between qualified sick leave wages paid with respect to employees who must selfisolate, obtain a diagnosis, or comply with a self-isolation recommendation with respect to coronavirus. For amounts paid to those employees, the amount of qualified sick leave wages considered for each employee is capped at $511 per day. For amounts paid to employees caring for a family member or for a child whose school or place of care has been closed, the amount of qualified sick leave wages considered for each employee is capped at $200 per day. The aggregate number of days considered per employee may not exceed the excess of 10 over the aggregate number of days considered for all preceding calendar quarters.
Credit for Sick Leave for Certain Self-Employed Individuals: Provides a refundable tax credit equal to 100 percent of a qualified sick leave equivalent amount for eligible self-employed individuals who must self-isolate, obtain a diagnosis, or comply with a self-isolation recommendation with respect to coronavirus. For eligible self-employed individuals caring for a family member or for a child whose school or place of care has been closed due to coronavirus, the section provides a refundable tax credit equal to 67 percent of a qualified sick leave equivalent amount. The credit is allowed against income taxes and is refundable. Eligible self-employed individuals are individuals who would be entitled to receive paid leave pursuant to the Emergency Paid Sick Leave Act if the individual was an employee of an employer (other than himself or herself). For eligible self-employed individuals who must self-isolate, obtain a diagnosis, or comply with a self-isolation recommendation, the qualified sick leave equivalent amount is capped at the lesser of $511 per day or the average daily self-employment income for the taxable year per day. For eligible self-employed individuals caring for a family member or for a child whose school or place of care has been closed due to coronavirus, the qualified sick leave equivalent amount is capped at the lesser of $200 per day or the average daily self-employment income for the taxable year per day. In calculating the qualified sick leave equivalent amount, an eligible self-employed individual may only consider those days that the individual is unable to work for reasons that would entitle the individual to receive paid leave pursuant to the Emergency Paid Sick Leave Act.
A self-employed individual must maintain documentation prescribed by the Secretary of the Treasury to establish his or her eligibility for the credit. To prevent a double benefit, the qualified sick leave equivalent amount is proportionately reduced for any days that the individual also receives qualified sick
leave wages from an employer. The section contains rules to ensure that self-employed individuals in U.S. territories may claim the credit.
The Secretary of the Treasury is given broad authority to issue regulations and guidance necessary to carry out the purposes of the section, including regulations and guidance related to avoidance and compliance and record-keeping relief. The section applies only to days occurring during the period beginning on a date selected by the Secretary of the Treasury which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020.
Payroll Credit for Required Paid Family Leave: Provides a refundable tax credit equal to 100 percent of qualified family leave wages paid by an employer for each calendar quarter – therefore reimbursing employers for the paid sick leave they are required to provide their employees through previous sections of the legislation. The tax credit is allowed against the tax imposed by section 3111(a) (the employer portion of Social Security taxes). Qualified family leave wages are wages required to be paid by the Emergency Family and Medical Leave Expansion Act. The amount of qualified family leave wages considered for each employee is capped at $200 per day and $10,000 for all calendar quarters. If the credit exceeds the employer’s total liability under section 3111(a) for all employees for any calendar quarter, the excess credit is refundable to the employer.
Credit for Family Leave for Certain Self-Employed Individuals: Provides a refundable tax credit equal to 100 percent of a qualified family leave equivalent amount for eligible self-employed individuals. The credit is allowed against income taxes and is refundable. Eligible self-employed individuals are individuals who would be entitled to receive paid leave pursuant to the Emergency Family and Medical Leave Expansion Act if the individual was an employee of an employer (other than himself or herself). The qualified family leave equivalent amount is capped at the lesser $200 per day or or the average daily self-employment income for the taxable year per day. In calculating the qualified family leave equivalent amount, an eligible self-employed individual may only consider those days that the individual is unable to work for reasons that would entitle the individual to receive paid leave pursuant to the Emergency Family and Medical Leave Expansion Act.
Special Rule Related to Tax on Employers: Ensures that any wages required to be paid by reason of the
Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act will not be
considered wages for purposes of section 3111(a). The Social Security OASDI trust funds are held
harmless by transferring funds from the General Fund.
Stimulus Package #3: S. 3548 The Coronavirus Aid, Relief, and Economic Security Act (3/25/20)
Provisions Benefiting the Charitable Sector
Last Updated 4.5.20