1. Short title This Act may be cited as the Families First Coronavirus Response Act . 2. Table of Contents The table of contents is as follows: Division A—Second Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 Division B—Nutrition Waivers Division C—Emergency Family and Medical Leave Expansion Act Division D—Emergency Unemployment Insurance Stabilization and Access Act of 2020 Division E—Emergency Paid Sick Leave Act Division F—Health Provisions Division G—Tax Credits for Paid Sick and Paid Family and Medical Leave Division H—Budgetary Effects 3. References Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division. A Second Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 The following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2020, and for other purposes, namely: I Department of Agriculture Food and Nutrition Service Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) For an additional amount for the Special Supplemental Nutrition Program for Women, Infants, and Children , $500,000,000, to remain available through September 30, 2021: Provided , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. Commodity Assistance Program For an additional amount for the Commodity Assistance Program for the emergency food assistance program as authorized by section 27(a) of the Food and Nutrition Act of 2008 ( 7 U.S.C. 2036(a) ) and section 204(a)(1) of the Emergency Food Assistance Act of 1983 ( 7 U.S.C. 7508(a)(1) ), $400,000,000, to remain available through September 30, 2021: Provided , That of the funds made available, the Secretary may use up to $100,000,000 for costs associated with the distribution of