; or (E) for any other use as may be prohibited by the Administrator. F Revenue provisions 100. Short title, etc (a) Short title This division may be cited as the COVID–19 Tax Relief Act of 2020 . (b) Table of contents The table of contents for this division is as follows: Sec. 100. Short title, etc. Title I—Economic stimulus Subtitle A—Additional recovery rebates to individuals Sec. 101. Additional recovery rebates to individuals. Subtitle B—Earned income tax credit Sec. 111. Strengthening the earned income tax credit for individuals with no qualifying children. Sec. 112. Taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements. Sec. 113. Credit allowed in case of certain separated spouses. Sec. 114. Elimination of disqualified investment income test. Sec. 115. Application of earned income tax credit in possessions of the United States. Sec. 116. Temporary special rule for determining earned income for purposes of earned income tax credit. Subtitle C—Child tax credit Sec. 121. Child tax credit improvements for 2020. Sec. 122. Application of child tax credit in possessions. Subtitle D—Dependent care assistance Sec. 131. Refundability and enhancement of child and dependent care tax credit. Sec. 132. Increase in exclusion for employer-provided dependent care assistance. Subtitle E—Credits for paid sick and family leave Sec. 141. Extension of credits. Sec. 142. Repeal of reduced rate of credit for certain leave. Sec. 143. Increase in limitations on credits for paid family leave. Sec. 144. Election to use prior year net earnings from self-employment in determining average daily self-employment income. Sec. 145. Federal, State, and local governments allowed tax credits for paid sick and paid family and medical leave. Sec. 146. Certain technical improvements. Sec. 147. Credits not allowed to certain large employers. Subtitle F—Deduction of State and local taxes Sec. 151. Elimination for 2020 limitation on deduction of State and local taxes.