H.R. 7615
116th Congress
House
To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.
Taxation
AppropriationsCardiovascular and respiratory healthComputers and information technologyDisability assistance
More subjectsShow fewer subjects
Emergency medical services and trauma careEmployment taxesGovernment trust fundsHealth promotion and preventive careHealth technology, devices, suppliesInfectious and parasitic diseasesMedical tests and diagnostic methodsSocial security and elderly assistanceWorker safety and health
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 16, 2020
Referred to the House Committee on Ways and Means.
Jul 16, 2020
Referred to the Subcommittee on Select Revenue Measures.
Jul 16, 2020
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
This bill allows employers a payroll tax credit for 50% of the sum of qualified employee protection expenses, qualified workplace reconfiguration expenses, and qualified workplace technology expenses paid for each calendar quarter.
The bill defines
- qualified employee protection expenses as the cost of testing employees for COVID-19 (i.e., coronavirus disease 2019), equipment to protect employees from COVID-19, and cleaning products or services for preventing the spread of COVID-19;
- qualified workplace reconfiguration expenses as amounts paid to design and reconfigure retail space, work areas, break areas, or other employee or customer areas for the primary purpose of preventing the spread of COVID-19, and such design and reconfiguration is completed pursuant to a plan in place before March 13, 2020, and completed before January 1, 2021; and
- qualified workplace technology expenses as amounts paid for technology systems that employees or customers use for the primary purpose of preventing the spread of COVID-19 and limiting physical contact, and is acquired after March 12, 2020, and placed in service before January 1, 2021.
Related & companion bills
4
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
2
Cite this page
U.S. Congress. (2026). H.R. 7615: To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-7615/
"H.R. 7615: To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-7615/.
H.R. 7615, 116th Cong. (2026), https://openamerica.io/bill/116-HR-7615/.
[H.R. 7615: To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.](https://openamerica.io/bill/116-HR-7615/)