Subtitle G—Credits for paid sick and family leave Sec. 261. Extension of credits. Sec. 262. Repeal of reduced rate of credit for certain leave. Sec. 263.  Federal, State, and local governments allowed tax credits for paid sick and paid family and medical leave. Sec. 264. Credits not allowed to certain large employers. Sec. 265. Effective date. Title III—Administrative Sec. 301. Delay of certain deadlines. Title IV—Retirement provisions Sec. 401. Special rules for use of retirement funds. Sec. 402. Single-employer plan funding rules. Sec. 403. Temporary waiver of required minimum distribution rules for certain retirement plans and accounts. Sec. 404. Modification of special rules for minimum funding standards for community newspaper plans. Sec. 405. 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. 406. Extended amortization for single employer plans. Sec. 407. Extension of pension funding stabilization percentages for single employer plans. Title V—Rehabilitation for multiemployer pensions Sec. 501. Short title. Sec. 502. Pension Rehabilitation Administration