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S. 4214 116th Congress Senate

A bill to provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.

Introduced: July 23, 2020 See on congress.gov
Taxation AppropriationsCardiovascular and respiratory healthDisability assistanceEmergency medical services and trauma care
More subjectsShow fewer subjects
Employment taxesGovernment trust fundsHealth promotion and preventive careHealth technology, devices, suppliesInfectious and parasitic diseasesMedical tests and diagnostic methodsSocial security and elderly assistanceWorker safety and health
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 20, 2020
Read twice and referred to the Committee on Finance.
Jul 20, 2020
Introduced in Senate
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 Latest action July 20, 2020

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

This bill allows employers a 50% payroll tax credit for the cost of qualified employee protection expenses and qualified workplace reconfiguration expenses paid in a 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; and
  • 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.
 Related & companion bills 3
  • HR 7615 To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.
  • S 4318 American Workers, Families, and Employers Assistance Act
  • S 4537 RECOVERY Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Blackburn, Marsha
Tennessee · Jul 23, 2020
Cite this page click to expand
APA
U.S. Congress. (2026). S. 4214: A bill 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-S-4214/
MLA
"S. 4214: A bill 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-S-4214/.
Bluebook (legal)
S. 4214, 116th Cong. (2026), https://openamerica.io/bill/116-S-4214/.
Markdown link
[S. 4214: A bill to provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.](https://openamerica.io/bill/116-S-4214/)
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