CARES Act - H.R.748 - Public Law 116-136
Historic Federal Response to Coronavirus Epidemic March 27, 2020
Link to details of the legislation and text
AT THE SECOND SESSION
Begun and held at the City of Washington on Friday, the third day of January, two thousand and twenty
To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Coronavirus Aid, Relief, and Economic Security Act” or the “CARES Act”.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 3609. Application of cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services with respect to mothers and children.
Sec. 3720. Delaying requirements for enhanced FMAP to enable State legislation necessary for compliance.
Sec. 4019. Conflicts of interest.
Sec. 4026. Reports.