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HR 6787 116th Congress House Taxation Administrative law and regulatory procedures Appropriations Cardiovascular and respiratory health Department of Homeland Security Department of the Treasury Disability assistance Disaster relief and insurance Emergency medical services and trauma care Employee benefits and pensions Employment taxes Government trust funds Income tax exclusion Infectious and parasitic diseases Social security and elderly assistance Tax administration and collection, taxpayers

Providing Essentials for Frontline Workers Act

Introduced: May 8, 2020 Introduced by: Sánchez, Linda T. Democratic · California See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 8, 2020
Referred to the House Committee on Ways and Means.
May 8, 2020
Introduced in House
 Plain-English summary Congressional Research Service

Providing Essentials for Frontline Workers Act

This bill allows an employer a payroll tax credit for certain pandemic-related employee benefit expenses paid by such employer after March 12, 2020, and before January 1, 2021. The amount of such credit is 50% of the pandemic-related expenses of essential employees and 30% for other employees. The amount of expenses taken into account for purposes of the credit for any employee may not exceed $5,000 in any calendar quarter.

The bill defines qualified pandemic-related employee benefit expenses as amounts paid to an employee that are excludible from gross income as disaster relief payments related to COVID-19 (i.e., coronavirus disease 2019) and that the employee has elected to treat as a pandemic-related expense.

The credit is not allowed to the federal government or its agencies, except for tax-exempt organizations.

What's happening now May 8, 2020

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1