; and (B) the term tax jurisdiction — (i) means a country or a jurisdiction that is not a country but that has fiscal autonomy; and (ii) includes a territory or possession of the United States that has fiscal autonomy. 3. Permanent requirements on all corporations receiving Federal aid related to COVID–19 Any corporation that receives Federal aid related to COVID–19 shall permanently comply with the following: (1) Paid leave for workers The corporation shall provide at least 14 days of paid leave to workers who— (A) are unable to telework; (B) need to be isolated or quarantined to prevent the spread of COVID–19; or (C) need time off to care for the needs of family members. (2) Minimum wage (A) In general The corporation shall pay each employee (including full-time, part-time, and tipped employees) of the corporation a wage of not less than $15 an hour, beginning not later than January 1, 2021. (B) Sense of Congress It is the sense of the Congress that each corporation described under subparagraph (A)— (i) should meet the minimum wage requirements described under subparagraph (A) before January 1, 2021, if the corporation is able