or extent of benefits or assistance, under the Supplemental Security Income program. 603. Funding and expedited implementation authority (a) Funding There are appropriated such sums as necessary to the Commissioner of Social Security to administer and pay benefits under the program established under this title, and to the Secretary of the Treasury for reimbursement grants under section 602(i). (b) Expedited implementation authority In order to expedite the implementation of the emergency paid leave program under this title, the Commissioner is authorized to waive existing Federal requirements regarding paperwork reduction, system of records notices, contracting and acquisitions, and hiring. (c) Protection of existing employee rights This title does not preempt or supersede existing collective bargaining agreements. 604. Protection of Social Security trust funds No funds from the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, or appropriated to the Social Security Administration for the administration of titles II or XVI, may be used for any purpose under this title. 605. Taxation of emergency leave benefits No amount received by an individual under this title shall be included in gross income for purposes of the Internal Revenue Code of 1986. .