require, and (2) to provide for the reconciliation of such advance payment with the amount advanced at the time of filing the return of tax for the taxable year. . E Temporary Permit Use to Guarantee Money Market Mutual Funds 5001. Non-applicability of restrictions on ESF during national emergency Section 131 of the Emergency Economic Stabilization Act of 2008 ( 12 U.S.C. 5236 ) shall not apply during the national emergency concerning the novel coronavirus disease (COVID–19) outbreak declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.). F Budgetary provisions 6001. Emergency designation (a) In general The amounts provided under this Act are designated as an emergency requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 933(g) ). (b) Designation in senate In the Senate, this Act is designated as an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018.