A bill to provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.
Latest action · Jul 20, 2020 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJul 20, 2020
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
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.
Cosponsors 1
Members who signed on, in the order they did. All signed on Jul 23, 2020.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-TN | Marsha Blackburn | Jul 23, 2020 |
Actions 2
Everything that happened, newest first.
- Jul 20, 2020Introduced in Senate
- Jul 20, 2020Read twice and referred to the Committee on Finance.
Related bills 3
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 4318 | American Workers, Families, and Employers Assistance Act | Related bill | Jul 27, 2020 |
| S 4537 | RECOVERY Act | Related bill | Sep 8, 2020 |
| HR 7615 | To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19. | Related bill | Jul 16, 2020 |
Subjects
Assigned by the Library of Congress. Policy area: 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
- Taxation
- Worker safety and health
Text 1
Each version as it was printed, newest first.
- Jul 20, 2020Introduced in Senate
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 bill on Congress.gov and govinfo.gov.
