• Grant civil liability immunity to entities from lawsuits pertaining to the exposure to COVID-19, provided the entity did not act in a reckless, wanton or intentional manner.  According to the bill “entities” are defined as businesses, associations, governmental entities, schools, institutions of higher education or nonprofit organizations, as well as employers or business owners, employees, agents, or independent contractors of an entity, regardless of whether they are paid or volunteers.  The bill also provides that an entity’s noncompliance with any governmental order requiring the entity to close or limit capacity does NOT constitute reckless, wanton or intentional misconduct. 
• Require DWD to, within 30 days, publish a plan to address the backlog of unemployment insurance (UI) claims and extend the hours of the UI call center to 12 hours a day, seven days a week, until the backlog is addressed.
• Allow the work-share modified requirements that have been in place from April 17, 2020 to December 31, 2020 to apply while the national emergency declared in response to COVID-19 remains in effect, but not later than July 3, 2021.
• Extend the suspension of the one-week waiting period to receive UI benefits until March 14, 2021.  
• Allow UI benefits related to the public health emergency to continue to not be charged to employers’ accounts in the unemployment trust fund or directly to the employers through March 13, 2021.  (The “noncharging” expired on December 31st.)  The bill would also presume that any initial UI claim from March 15, 2020 through March 13, 2021 is related to the public health emergency and the employer is not required to submit a request for charging relief.
• Limit the duration of an action taken by a local public health officer to control outbreaks of COVID-19 to not more than 2 business days unless the local government body which the health officer represents approves by a vote of two-thirds of the elected members an extension of the order, with each extension not to exceed 14 days.    
• Allow municipalities to waive interest and penalties on late installment payments on property taxes payable in 2021.  For an installment payment due after April 1, 2021, that is late, a municipality may waive the interest and penalties if the municipality makes a general or case-by-case finding of hardship and the total amount due is paid no later than October 1, 2021. However, the municipality can only waive the interest and penalties if the county and the municipality have adopted resolutions authorizing the waiver and establishing criteria for determining hardship. Penalties and interest would accrue from October 1, 2021 for any property taxes in 2021 that are delinquent after that date. (This is the same as what was passed in April 2020 for 2020 property tax installments.)

• Second draw PPP loans are available to businesses that can demonstrate a 25% loss in revenue compared to last year. This may be calculated by comparing the borrower’s quarterly gross receipts for one calendar quarter in 2020 with the corresponding quarter in 2019.
• To be eligible for a second draw loan, the borrower must have used, or will use, the full amount of the first loan on or before the expected disbursal date of the second loan.
• Eligible businesses can have a maximum of 300 employees. Like the original PPP loans, the second draw program retains the unique rules around businesses with a NAICS code beginning in 72, including hotels. This means that the 300-employee rule is evaluated on a per-location basis for businesses with more than one physical location. Additionally, the SBA affiliation rules continue to be waived for these businesses, allowing each hotel location to apply for a separate PPP loan using its unique EIN.

• Both the maximum loan amount and the payroll amount calculation used to size the loan have changed. 
• Hotels are now eligible to receive up to 3.5x their monthly payroll costs, up to $2,000,000, as the maximum of the loan, up from 2.5x in the CARES Act and compared to other businesses. 
• Payroll for second draw PPP loans is calculated using either the 12-month period prior to the loan being made or the calendar year 2019.
• Businesses that are part of a single corporate group are limited to a maximum of $4,000,000 in aggregate second draw PPP loans. This applies to businesses that are eligible for the affiliation waiver and per-location employee test.