A bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes.
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This bill allows employers with not more than 2,000 full-time employees and certain tax-exempt organizations a payroll tax credit for 50% of their expenses for equipment, services, and training for preventing the transmission of the coronovirus (i.e., the virus that causes COVID-19). The bill limits the amount of such expenses that may be taken into account for purposes of calculating the credit and the period of applicability from February 1, 2020, and beginning before January 1, 2022.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 4178: A bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes.. 116th Congress. Open America. https://openamerica.io/bill/116-S-4178/
"S. 4178: A bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-4178/.
S. 4178, 116th Cong. (2026), https://openamerica.io/bill/116-S-4178/.
[S. 4178: A bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes.](https://openamerica.io/bill/116-S-4178/)