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S 2936 117th Congress Senate Taxation Employment taxes Wages and earnings

A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.

Introduced: October 5, 2021 Introduced by: Cassidy, Bill Republican · Louisiana See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Oct 5, 2021
Read twice and referred to the Committee on Finance.
Oct 5, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill modifies the employee retention tax credit (the credit for payment of wages of employees in businesses adversely affected by COVID-19) to eliminate stock attribution rules for individuals related to a taxpayer.

What's happening now October 5, 2021

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2936: A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.. 117th Congress. Open America. https://openamerica.io/bill/117-S-2936/
MLA
"S. 2936: A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2936/.
Bluebook (legal)
S. 2936, 117th Cong. (2026), https://openamerica.io/bill/117-S-2936/.
Markdown link
[S. 2936: A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.](https://openamerica.io/bill/117-S-2936/)
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