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
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
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1