,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #fccg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #bc1 #bjbj,mr4 ,budd introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to create an epidemic tax cr$it1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,epidemic ,tax ,cr$it ,act ( #bjbj4 #b4 ,epidemic tax cr$it 7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #de,u4 ,epidemic cr$it 7a7 ,g5]al rule ,= purposes ( section #ch1 ! epidemic cr$it = any taxable ye> is an am\nt equal to #ij p]c5t ( ! am\nt ( qualify+ wages paid by a qualifi$ employ] to qualify+ employees4 7b7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,qualify+ wages ,! t]m qualify+ wages means wages paid to a qualify+ employee :o-- 7,a7 is on leave1 7,b7 does n come to ! workplace1 & 7,c7 p]=ms no sub/antial "w = ! employ]4 7#b7 ,qualifi$ ,employ] ,! t]m qualifi$ employ] means any employ] t is n a gov]nm5t employ]4 7#c7 ,gov]nm5t employ] ,! t]m gov]nm5t employ] means-- 7,a7 ! ,f$]al ,gov]nm5t1 7,b7 any ,/ate gov]nm5t1 7,c7 any gov]nm5t ( a possession or t]ritory ( ! ,unit$ ,/ates1 7,d7 ! ,gov]nm5t ( ! ,di/rict ( ,columbia1 7,e7 ! gov]nm5t ( any c\nty1 city1 t[n1 t[n%ip1 p>i%1 village1 or o!r g5]al purpose political subdivision ( a ,/ate1 7,f7 any ,indian ,tribal ,gov]nm5t 7z def9$ 9 section #ggja7;a77#dj771 7,g7 any =eign gov]nm5t1 or 7,h7 any int]national organization 7z def9$ 9 section #ggja7;a77#ah774 7#d7 ,tax-,exempt ,employ] ,! t]m tax-exempt employ] means-- 7,a7 any employ] t is exempt f taxation pursuant to sub*apt] ,f ( *apt] #a ( subtitle ,a1 or 7,b7 any o!r employ] designat$ by ! ,secret>y z a tax-exempt employ] = purposes ( ?is section4 7#e7 ,qualify+ ,employee ,! t]m qualify+ employee means a p]son :o-- 7,a7 has be5 an employee ( ! qualifi$ employ] = at lea/ "o pay p]iod prec$+ ! designation ( ! epidemic area :]e ! p]son's workplace is locat$1 7,b7 normally p]=ms sub/antially all ( ! p]son's "w 9 a designat$ epidemic area1 7,c7 is n a "p-"t employee 7z def9$ 9 section #dihj;,e7d77#d77;,b771 & 7,d7 _c1 giv5 ! nature ( ! p]son's employm5t1 reasonably be expect$ to telecommute4 7#f7 ,epidemic area ,! t]m epidemic area means any c\nty designat$ z an epidemic area by ! ,director ( ! ,c5t]s = ,disease ,control & ,prev5tion4 7#g7 ,c\nty ,= purposes ( p>agraph 7#f71 ! t]m c\nty means-- 7,a7 any c\nty or p>i% t is a subdivision ( a ,/ate1 7,b7 a city or o!r political subdivision t is functionally equival5t to a c\nty or p>i%1 7,c7 a possession or t]ritory ( ! ,unit$ ,/ates1 or 7,d7 ! ,di/rict ( ,columbia4 7c7 ,limitation 7#a7 ,maximum weekly wage cr$itable ,! am\nt ( qualify+ wages %all n exce$ #b1jjj ) respect to any cal5d> week = any qualify+ employee4 7#b7 ,maximum leave p]iod cr$itable ,! am\nt ( leave t may be tak5 into acc\nt ) respect to any qualify+ employee "u subsection 7a7 = any taxable ye> %all n exce$ #h cal5d> weeks4 7d7 ,epidemic area designation 7#a7 ,designation ,! ,director ( ! ,c5t]s = ,disease ,control & ,prev5tion may designate z an epidemic area any c\nty )9 ! ,unit$ ,/ates provid$ t-- 7,a7 a public heal? em]g5cy has be5 decl>$ pursuant to section #bdg;d ( title #db1 ,unit$ ,/ates ,code1 7,b7 ! ,director f9ds t a sub/antial numb] ( cases ( a communicable disease h occurr$ 9 ! ,unit$ ,/ates & t su* communicable disease is reasonably expect$ to be life-?reat5+ to at lea/ "o-half ( #a p]c5t ( ^? t contract ! disease1 7,c7 ! ,director f9ds t risk ( ! introduction1 transmission1 or spread ( su* communicable disease w be sub/antially r$uc$ by enc\rag+ p n to come to "w )9 ! c\nty1 & 7,d7 ! ,director f9ds t a p]son or p]sons h be5 qu>ant9$ or o!rwise isolat$ ei!r )9 ! c\nty to be designat$ z an epidemic area1 or )9 a c\nty geographically adjac5t to ! c\nty to be designat$ z an epidemic area1 = ! purpose ( prev5t+ ! introduction1 transmission1 or spread ( su* communicable disease4 7#b7 ,epidemic ,area ,li/ ,s long z !re are any designat$ epidemic areas1 ! ,director %all ma9ta9 a li/ ( designat$ epidemic areas :i* %all provide ! "n ( ea* designat$ epidemic area1 ! date on :i* ! designation 0 made = ea* c\nty &1 if remov$ f ! li/1 ! date a c\nty 0 remov$ f ! li/ ( designat$ epidemic areas4 ,! epidemic area li/ %all be publi%$ at lea/ weekly 9 ! ,f$]al ,regi/]4 ,! epidemic area li/ %all be ma9ta9$ & updat$ daily on ! website ( ! ,c5t]s = ,disease ,control & ,prev5tion4 7#c7 ,limitation ,a c\nty %all ma9ta9 its /atus z a decl>$ epidemic area until ! e>li] (-- 7,a7 a f9d+ by ! ,director t ! c\nty is no long] an epidemic area2 or 7,b7 #ij days aft] ! decl>ation ( ! c\nty z an epidemic area4 7e7 ,special ,rule = ,tax-,exempt ,employ]s 7#a7 ,tax-exempt employ]s eligible ,tax-exempt employ]s are eligible to receive ! cr$it provid$ by ?is section not)/&+ _! tax-exemption4 7#b7 ,application requir$ ,application = paym5t ( ! epidemic cr$it to a tax-exempt employ] %all be 9 su* =m & conta9 su* in=mation z ! ,secret>y %all prescribe4 ,any claim = cr$it "u ?is subsection by a tax-exempt employ] %all be fil$ )9 #f mon?s aft] ! date t ! la/ qualify+ wages 7 paid4 7#c7 ,paym5t ,on pro( satisfactory to ! ,secret>y t ! epidemic cr$it is due to a tax-exempt employ]1 ! ,secret>y %all make paym5t to ! tax-exempt employ]4 7f7 ,effective date ,! am5dm5t made by ?is section %all apply to wages paid on or aft] ! date ( ! enactm5t ( ?is ,act4 ,?is section %all n apply to wages paid aft] ,decemb] #ca1 #bjbj4 4 7b7 ,g5]al ,bus9ess ,cr$it ,subsection 7b7 ( section #ch is am5d$ by /rik+ ! p]iod at ! end !re(1 by /rik+ ! ^w plus 9 p>agraph #cb & by add+ at ! end !re(3 plus 7#cd7 ! epidemic cr$it det]m9$ "u section #de,u4 4