Providing for congressional disapproval of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic".
Latest action · Sep 4, 2020 Referred to the House Committee on Ways and Means.
Progress
Where this resolution reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedSep 4, 2020
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
This joint resolution expresses congressional disapproval of the Internal Revenue Service rule relating to Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic. The rule requires the deferral of the payment of employment taxes on wages between September 1, 2020, and December 31, 2020.
Cosponsors 63
Members who signed on, in the order they did. Signatures ran from Sep 4, 2020 to Dec 2, 2020; 21 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NJ | Bill Pascrell, Jr. | Original | Sep 4, 2020 |
| D-NY | Brian Higgins | Original | Sep 4, 2020 |
| D-MI | Daniel T. Kildee | Original | Sep 4, 2020 |
| D-IL | Danny K. Davis | Original | Sep 4, 2020 |
| D-VA | Donald S. Beyer, Jr. | Original | Sep 4, 2020 |
| D-PA | Dwight Evans | Original | Sep 4, 2020 |
| D-OR | Earl Blumenauer | Original | Sep 4, 2020 |
| D-WI | Gwen Moore | Original | Sep 4, 2020 |
| D-CT | Jahana Hayes | Original | Sep 4, 2020 |
| D-CT | James A. Himes | Original | Sep 4, 2020 |
| D-CA | Jimmy Panetta | Original | Sep 4, 2020 |
| D-CT | Joe Courtney | Original | Sep 4, 2020 |
| D-CA | Linda T. Sánchez | Original | Sep 4, 2020 |
| D-CA | Mike Thompson | Original | Sep 4, 2020 |
| D-MA | Richard E. Neal | Original | Sep 4, 2020 |
| D-WI | Ron Kind | Original | Sep 4, 2020 |
| D-CT | Rosa L. DeLauro | Original | Sep 4, 2020 |
| D-NV | Steven Horsford | Original | Sep 4, 2020 |
| D-WA | Suzan K. DelBene | Original | Sep 4, 2020 |
| D-AL | Terri A. Sewell | Original | Sep 4, 2020 |
| D-NY | Thomas R. Suozzi | Original | Sep 4, 2020 |
| D-MS | Bennie G. Thompson | Sep 11, 2020 | |
| D-CA | Judy Chu | Sep 11, 2020 | |
| D-CA | Lucille Roybal-Allard | Sep 11, 2020 | |
| D-CA | Mark Takano | Sep 11, 2020 | |
| D-TN | Steve Cohen | Sep 11, 2020 | |
| D-PA | Michael F. Doyle | Sep 15, 2020 | |
| D-OH | Tim Ryan | Sep 15, 2020 | |
| D-CA | Alan S. Lowenthal | Sep 22, 2020 | |
| D-IL | Janice D. Schakowsky | Sep 22, 2020 | |
| D-IL | Jesús G. "Chuy" García | Sep 22, 2020 | |
| D-TN | Jim Cooper | Sep 22, 2020 | |
| D-CA | John Garamendi | Sep 22, 2020 | |
| D-AZ | Raúl M. Grijalva | Sep 22, 2020 | |
| D-OR | Suzanne Bonamici | Sep 22, 2020 | |
| D-VA | Abigail Davis Spanberger | Sep 24, 2020 | |
| D-PA | Brendan F. Boyle | Sep 24, 2020 | |
| D-MD | C. A. Dutch Ruppersberger | Sep 24, 2020 | |
| D-PA | Susan Wild | Sep 24, 2020 | |
| D-CA | Tj Cox | Sep 24, 2020 | |
| D-TX | Al Green | Sep 29, 2020 | |
| D-NC | Alma S. Adams | Sep 29, 2020 | |
| D-IN | André Carson | Sep 29, 2020 | |
| D-CA | Barbara Lee | Sep 29, 2020 | |
| D-CA | Gilbert Ray Cisneros, Jr. | Sep 29, 2020 | |
| D-MD | Jamie Raskin | Sep 29, 2020 | |
| D-MA | Lori Trahan | Sep 29, 2020 | |
| D-VT | Peter Welch | Sep 29, 2020 | |
| D-TX | Vicente Gonzalez | Sep 29, 2020 | |
| D-ME | Chellie Pingree | Sep 30, 2020 | |
| D-DC | Eleanor Holmes Norton | Sep 30, 2020 | |
| D-MO | Emanuel Cleaver | Sep 30, 2020 | |
| D-ME | Jared F. Golden | Sep 30, 2020 | |
| D-NY | Joseph D. Morelle | Sep 30, 2020 | |
| D-WA | Pramila Jayapal | Sep 30, 2020 | |
| D-IA | Abby Finkenauer | Oct 6, 2020 | |
| D-CA | Jimmy Gomez | Oct 6, 2020 | |
| D-OR | Peter A. DeFazio | Oct 6, 2020 | |
| D-IL | Bill Foster | Nov 2, 2020 | |
| D-MD | David J. Trone | Nov 2, 2020 | |
| D-NM | Debra A. Haaland | Nov 2, 2020 | |
| D-NV | Dina Titus | Nov 2, 2020 | |
| D-FL | Charlie Crist | Dec 2, 2020 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Sep 4, 2020 |
Actions 2
Everything that happened, newest first.
- Sep 4, 2020Introduced in House
- Sep 4, 2020Referred to the House Committee on Ways and Means.
In the Congressional Record 1
Days the Record’s own index lists this resolution, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Lists H4326H.J. Res. 94 | — | Sep 4, 2020 |
Research
What has been written about this resolution: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 166, no. 153, September 4, 2020, page H4326.
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- Providing for congressional disapproval of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic".
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative law and regulatory procedures
- Cardiovascular and respiratory health
- Congressional oversight
- Department of the Treasury
- Emergency medical services and trauma care
- Employment taxes
- Infectious and parasitic diseases
- Internal Revenue Service (IRS)
- Tax administration and collection, taxpayers
- Taxation
Text 1
Each version as it was printed, newest first.
- Sep 4, 2020Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this resolution on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.