42 U.S.C. § 1320b–26

(a) Funding In addition to amounts otherwise available, there is appropriated to the Secretary, for fiscal year 2021, out of any monies in the Treasury not otherwise appropriated, $8,500,000,000 for purposes of making payments to eligible health care providers for health care related expenses and lost revenues that are attributable to COVID–19. Amounts appropriated under the preceding sentence shall remain available until expended. (b) Application requirement To be eligible for a payment under this section, an eligible health care provider shall submit to the Secretary an application in such form and manner as the Secretary shall prescribe. Such application shall contain the following: (1) A statement justifying the need of the provider for the payment, including documentation of the health care related expenses attributable to COVID–19 and lost revenues attributable to COVID–19. (2) The tax identification number of the provider. (3) Such assurances as the Secretary determines appropriate that the eligible health care provider will maintain and make available such documentation and submit such reports (at such time, in such form, and containing such information as the Secretary shall prescribe) as the Secretary determines is necessary to ensure compliance with any conditions imposed by the Secretary under this section. (4) Any other information determined appropriate by the Secretary. (c) Limitation Payments made to an eligible health care provider under this section may not be used to reimburse any expense or loss that— (1) has been reimbursed from another source; or (2) another source is obligated to reimburse. (d) Application of requirements, rules, and procedures The Secretary shall apply any requirements, rules, or procedures as the Secretary deems appropriate for the efficient execution of this section. (e) Definitions In this section: (1) Eligible health care provider The term “eligible health care provider” means— (A) a provider of services (as defined in section 1395x(u) of this title ) or a supplier (as defined in section 1395x(d) of this title ) that— (i) is enrolled in the Medicare program under subchapter XVIII under section 1395cc(j) of this title (including temporarily enrolled during the emergency period described in section 1320b–5(g)(1)(B) of this title for such period); (ii) provides diagnoses, testing, or care for individuals with possible or actual cases of COVID–19; and (iii) is a rural provider or supplier; or (B) a provider or supplier that— (i) is enrolled with a State Medicaid plan under subchapter XIX (or a waiver of such plan) in accordance with subsections (a)(77) and (kk) of section 1396a of this title (including enrolled pursuant to section 1396a(a)(78) or section 1396u–2(d)(6) of this title ) or enrolled with a State child health plan under subchapter XXI (or a waiver of such plan) in accordance with subparagraph (G) of section 1397gg(e)(1) of this title (including enrolled pursuant to subparagraph (D) or (Q) of such section); (ii) provides diagnoses, testing, or care for individuals with possible or actual cases of COVID–19; and (iii) is a rural provider or supplier. (2) Health care related expenses attributable to COVID–19 The term “health care related expenses attributable to COVID–19” means health care related expenses to prevent, prepare for, and respond to COVID–19, including the building or construction of a temporary structure, the leasing of a property, the purchase of medical supplies and equipment, including personal protective equipment and testing supplies, providing for increased workforce and training (including maintaining staff, obtaining additional staff, or both), the operation of an emergency operation center, retrofitting a facility, providing for surge capacity, and other expenses determined appropriate by the Secretary. (3) Lost revenue attributable to COVID–19 The term “lost revenue attributable to COVID–19” has the meaning given that term in the Frequently Asked Questions guidance released by the Department of Health and Human Services in June 2020, including the difference between such provider’s budgeted and actual revenue if such budget had been established and approved prior to March 27, 2020 . (4) Payment The term “payment” includes, as determined appropriate by the Secretary, a pre-payment, a prospective payment, a retrospective payment, or a payment through a grant or other mechanism. (5) Rural provider or supplier The term “rural provider or supplier” means— (A) a— (i) provider or supplier located in a rural area (as defined in section 1395ww(d)(2)(D) of this title ); or (ii) provider treated as located in a rural area pursuant to section 1395ww(d)(8)(E) of this title ; (B) a provider or supplier located in any other area that serves rural patients (as defined by the Secretary), which may include, but is not required to include, a metropolitan statistical area with a population of less than 500,000 (determined based on the most recently available data); (C) a rural health clinic (as defined in section 1395x(aa)(2) of this title ); (D) a provider or supplier that furnishes home health, hospice, or long-term services and supports in an individual’s home located in a rural area (as defined in section 1395ww(d)(2)(D) of this title ); or (E) any other rural provider or supplier (as defined by the Secretary).