EXTENSIONS OF TEMPORARY RELIEF AND EMERGENCY AUTHORITIES.

SEC. 540. EXTENSIONS OF TEMPORARY RELIEF AND EMERGENCY AUTHORITIES. (a) In General.—Title IV of the CARES Act (15 U.S.C. 9041 et seq.) is amended— (1) in section 4014(b) (15 U.S.C. 9052(b))— (A) in paragraph (1), by inserting “the first day of the fiscal year of the insured depository institution, bank holding company, or any affiliate thereof that begins after” before “the date”; and (B) in paragraph (2), by striking “December 31, 2020” and inserting “January 1, 2022”; and (2) in section 4016(b)(2), by striking “2020” and inserting “2021”. (b) Temporary Credit Union Provisions.—Section 307(a)(4)(A) of the Federal Credit Union Act (12 U.S.C. 1795f(a)(4)(A)) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.