American Rescue Plan Act of 2021

Pub. L. 117-2

108 sections of the Code credited to this law, found between Public Law 116-344 and Public Law 117-24.

• 12 U.S.C. § 5701 — Definitions
• 12 U.S.C. § 5702 — Federal funds allocated to States
• 12 U.S.C. § 5703 — Approving States for participation
• 12 U.S.C. § 5704 — Approving State capital access programs
• 12 U.S.C. § 5705 — Approving collateral support and other innovative credit access and guarantee initiatives for small businesses and manufacturers
• 12 U.S.C. § 5706 — Reports
• 12 U.S.C. § 5708 — Implementation and administration
• 12 U.S.C. § 5710 — Oversight and audits
• 15 U.S.C. § 636 — Additional powers
• 15 U.S.C. § 636m — Loan forgiveness
• 15 U.S.C. § 9009a — Grants for shuttered venue operators
• 15 U.S.C. § 9009c — Support for restaurants
• 15 U.S.C. § 9013 — Community Navigator pilot program
• 15 U.S.C. § 9021 — Pandemic unemployment assistance
• 15 U.S.C. § 9023 — Emergency increase in unemployment compensation benefits
• 15 U.S.C. § 9024 — Temporary full Federal funding of the first week of compensable regular unemployment for States with no waiting week
• 15 U.S.C. § 9025 — Pandemic emergency unemployment compensation
• 15 U.S.C. § 9026 — Temporary financing of short-time compensation payments in States with programs in law
• 15 U.S.C. § 9027 — Temporary financing of short-time compensation agreements
• 15 U.S.C. § 9030 — Waiver of the 7-day waiting period for benefits under the Railroad Unemployment Insurance Act
• 15 U.S.C. § 9034 — Funding for fraud prevention, equitable access, and timely payment to eligible workers
• 15 U.S.C. § 9058a — Emergency rental assistance
• 15 U.S.C. § 9058b — Funding for water assistance program
• 15 U.S.C. § 9058c — Emergency rental assistance
• 15 U.S.C. § 9058d — Homeowner Assistance Fund
• 15 U.S.C. § 9121 — Relief for airports
• 15 U.S.C. § 9131 — Definitions
• 15 U.S.C. § 9132 — Payroll support program
• 15 U.S.C. § 9141 — Air transportation payroll support program extension
• 19 U.S.C. § 58c — Fees for certain customs services
• 20 U.S.C. § 1094 — Program participation agreements
• 26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 35 — Health insurance costs of eligible individuals
• 26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
• 26 U.S.C. § 74 — Prizes and awards
• 26 U.S.C. § 85 — Unemployment compensation
• 26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 129 — Dependent care assistance programs
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 139I — Continuation coverage premium assistance
• 26 U.S.C. § 162 — Trade or business expenses
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans
• 26 U.S.C. § 431 — Minimum funding standards for multiemployer plans
• 26 U.S.C. § 432 — Additional funding rules for multiemployer plans in endangered status or critical status
• 26 U.S.C. § 461 — General rule for taxable year of deduction
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 864 — Definitions and special rules
• 26 U.S.C. § 3131 — Credit for paid sick leave
• 26 U.S.C. § 3132 — Payroll credit for paid family leave
• 26 U.S.C. § 3133 — Special rule related to tax on employers
• 26 U.S.C. § 3134 — Employee retention credit for employers subject to closure due to COVID–19
• 26 U.S.C. § 3402 — Income tax collected at source
• 26 U.S.C. § 6050W — Returns relating to payments made in settlement of payment card and third party network transactions
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6428B — 2021 recovery rebates to individuals
• 26 U.S.C. § 6432 — Continuation coverage premium assistance
• 26 U.S.C. § 6720C — Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
• 26 U.S.C. § 7527A — Advance payment of child tax credit
• 26 U.S.C. § 7530 — Application of earned income tax credit to possessions of the United States
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1083 — Minimum funding standards for single-employer defined benefit pension plans
• 29 U.S.C. § 1084 — Minimum funding standards for multiemployer plans
• 29 U.S.C. § 1305 — Pension benefit guaranty funds
• 29 U.S.C. § 1306 — Premium rates
• 29 U.S.C. § 1432 — Special financial assistance by the corporation
• 31 U.S.C. § 1324 — Refund of internal revenue collections
• 42 U.S.C. § 603 — Grants to States
• 42 U.S.C. § 618 — Funding for child care
• 42 U.S.C. § 711a — Emergency assistance to families through home visiting programs
• 42 U.S.C. § 802 — Coronavirus State fiscal recovery fund
• 42 U.S.C. § 803 — Coronavirus local fiscal recovery fund
• 42 U.S.C. § 804 — Coronavirus capital projects fund
• 42 U.S.C. § 805 — Local assistance and Tribal consistency fund
• 42 U.S.C. § 1103 — Amounts transferred to State accounts
• 42 U.S.C. § 1320b–5 — Authority to waive requirements during national emergencies
• 42 U.S.C. § 1320b–26 — Funding for providers relating to COVID–19
• 42 U.S.C. § 1322 — Repayment by State; certification; transfer; interest on loan; credit of interest on loan
• 42 U.S.C. § 1395i–3 — Requirements for, and assuring quality of care in, skilled nursing facilities
• 42 U.S.C. § 1395y — Exclusions from coverage and medicare as secondary payer
• 42 U.S.C. § 1395ww — Payments to hospitals for inpatient hospital services
• 42 U.S.C. § 1396a — State plans for medical assistance
• 42 U.S.C. § 1396d — Definitions
• 42 U.S.C. § 1396o — Use of enrollment fees, premiums, deductions, cost sharing, and similar charges
• 42 U.S.C. § 1396o–1 — State option for alternative premiums and cost sharing
• 42 U.S.C. § 1396r — Requirements for nursing facilities
• 42 U.S.C. § 1396r–4 — Adjustment in payment for inpatient hospital services furnished by disproportionate share hospitals
• 42 U.S.C. § 1396r–8 — Payment for covered outpatient drugs
• 42 U.S.C. § 1396u–7 — State flexibility in benefit packages
• 42 U.S.C. § 1396w–6 — State option to provide qualifying community-based mobile crisis intervention services
• 42 U.S.C. § 1397i — Additional funding for aging and disability services programs
• 42 U.S.C. § 1397cc — Coverage requirements for children’s health insurance
• 42 U.S.C. § 1397dd — Allotments
• 42 U.S.C. § 1397ee — Payments to States
• 42 U.S.C. § 1397gg — Strategic objectives and performance goals; plan administration
• 42 U.S.C. § 1397ll — Optional coverage of targeted low-income pregnant women through a State plan amendment
• 42 U.S.C. § 2991b–3 — Grant program to ensure survival and continuing vitality of Native American languages
• 42 U.S.C. § 2992d — Authorization of appropriations
• 42 U.S.C. § 3020g — National Technical Assistance Center on Grandfamilies and Kinship Families
• 42 U.S.C. § 10403 — Authorization of appropriations
• 42 U.S.C. § 18071 — Reduced cost-sharing for individuals enrolling in qualified health plans
• 45 U.S.C. § 352 — Benefits