Senate Legislative Counsel Draft Copy of HEN20256

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3/19/2020 4:18 PM

Title: To provide emergency assistance and health care response for individuals, families, and

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businesses affected by the 2020 coronavirus pandemic.

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Be it enacted by the Sen ate and House of Represe ntatives of the United States of America in

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Congress assembled,

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SECTION 1. SHORT TITLE.

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This Act may be cited as the “Coronavirus Aid, Relief, and Economic Security Act” o r the

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“CARES Act”.

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SEC. 2. TABLE OF CONTENTS.

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The table of contents for this Act is as follows:

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Sec.1.Short title.

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Sec.2.Table of contents.

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DIVISION A

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SMALL BUSINESS INTERRUPTION LOANS

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Sec.1101.Definitions.

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Sec.1102.7(a) loan program.

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Sec.1103.Entrepreneurial development.

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Sec.1104.Waiver of matching funds requirement under the women’s business center program.

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Sec.1105.Loan forgiveness.

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Sec.1106.Direct appropriations.

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Sec.1107.Minority business development agency.

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Sec.1108.Waiver of prepayment penalty.

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Sec.1109.United States Treasury Program Management Authority.

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DIVISION B

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RELIEF FOR INDIVIDUALS, FAMILIES,

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AND BUSINESSES

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TITLE I

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REBATES AND OTHER INDIVIDUAL

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PROVISIONS

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Sec.2101.2020 recovery rebates for individuals.

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Sec.2102.Delay of certain deadlines.

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Sec.2103.Special rules for use of retirement funds.

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Sec.2104.Allowance of partial above the line deduction for charitable contributions.

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Sec.2105.Modification of limitations on charitable contributions during 2020.