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S 4214 116th Congress Senate Taxation Appropriations Cardiovascular and respiratory health Disability assistance Emergency medical services and trauma care Employment taxes Government trust funds Health promotion and preventive care Health technology, devices, supplies Infectious and parasitic diseases Medical tests and diagnostic methods Social security and elderly assistance Worker safety and health

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

Introduced: July 20, 2020 See on congress.gov
 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
 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.
What's happening now July 20, 2020

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1