; table of contents. Title I—Health-related tax relief Sec. 101. Payroll credit for COVID–19 charity care provided by hospitals. Sec. 102. Payroll credit for COVID–19 hospital facility expenditures. Sec. 103. Restoration of limitations on reconciliation of tax credits for coverage under a qualified health plan with advance payments of such credit. Sec. 104. Improving affordability by reducing premium costs for consumers. Title II—Economic Stimulus Subtitle A—Economic assistance payments Sec. 201. 2020 economic assistance payments to individuals. Sec. 202. Economic assistance payments to certain Federal beneficiaries. Subtitle B—Earned income tax credit Sec. 211. Strengthening the earned income tax credit for individuals with no qualifying children. Sec. 212. Taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements. Sec. 213. Credit allowed in case of certain separated spouses. Sec. 214. Elimination of disqualified investment income test. Sec. 215. Application of earned income tax credit in possessions of the United States. Subtitle C—Child tax credit Sec. 221. Child tax credit fully refundable for 2020 through 2025. Sec. 222. Application of child tax credit in possessions. Sec. 223. Increased child tax credit for children who have not attained age 6. Subtitle D—Dependent care assistance Sec. 231. Refundability and enhancement of child and dependent care tax credit. Sec. 232. Increase in exclusion for employer-provided dependent care assistance. Subtitle E—Net operating losses Sec. 241. Five-year carryback of net operating losses and temporary suspension of taxable income limitation. Subtitle F—Employee retention credit Sec. 251. Payroll credit for certain employers affected by COVID–19. 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