• Prohibits certain uses of CRF funds (ex: cannot replenish rainy day funds, influence legislation, etc). • Requires CRF recipients to supplement, but not supplant, any non-federal funds that the recipient would otherwise provide, distribute, or use for assistance to other units of government. Unemployment • The CARES Act provides payment to states to compensate reimburser-employers, including Indian tribes, for half of the costs they incur through December 31, 2020 to pay unemployment benefits. This provision increases the percentage from 50 to 75 percent. Payroll Tax Credits • Increases the Employee Retention Tax Credit (ERTC) from 50% to 65% of qualified wages; increases the total allowable employee wages from $10,000 for the year to $30,000; allows employers to receive the ERTC and a PPP loan; and increases employee thresholds to 500. • Expands the Work Opportunity Tax Credit (WOTC), which provides a payroll tax credit to employers for hiring individuals who are in certain groups, including COVID-19 unemployment recipients. • Provides a refundable payroll tax credit to reimburse employers 50% of qualified expenses, including for, PPE, cleaning supplies, testing, costs related to reconfiguring workspaces to protect employees and customers, and qualified technology expenses including software needs. • In each calendar quarter, qualified expenses cannot exceed a cap based on the average number of employees. Medicare • Extends waivers under Medicare for the use of telehealth to December 31, 2021. TANF • Provides reimbursement to states and Indian tribes for increased costs of providing cash assistance and other short-term help through the Temporary Assistance to Needy Families program, up to a total cap of $2 billion. Liability Protection • Creates a federal cause of action for “coronavirus exposure claims” and “coronavirus medical liability claims” against entities including governments and health care providers. This cause of action is the exclusive remedy for all claims for personal injury caused by exposure to coronavirus. • Healthcare provider is defined as an individual licensed under federal or state law. • The definition of governments and “individual or entity” includes tribal governments which are defined as: o IN GENERAL.—The term ‘‘Tribal government’’ means the recognized governing body of any Indian tribe included on the list published by the Secretary of the Interior pursuant to section 104(a) of the Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131(a)).
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