,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fhda ,,in ,,the ,,house ,,of ,,representatives ,may #ab1 #bjbj,mr4 ,thompson of ,pennsylvania 7for himself and ,mr4 ,evans7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to provide an exclusion from gross income for certain workers1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,assistance and ,gratitude for ,coronavirus ,heroes in ,agribusiness who are ,invaluable to the ,nation ,act or the ,,ag ,,chain ,act4 #b4 ,definitions ,for purposes of this ,act-- 7#a7 ,qualified employee ,the term qualified employee means any individual who is-- 7,a7 an essential food and agriculture employee1 and 7,b7 working on his or her employer's premises or on duty delivering to customers or performing tasks on the premises of a customer1 traveling to and from such locations1 or otherwise at a prescribed work place that is not his or her home or a remote worksite4 7#b7 ,essential food and agriculture employee ,the term essential food and agriculture employee means-- 7,a7 an employee who provides services at a business that-- 7i7 is assigned a ,north ,american ,industry ,classification ,system code beginning with #ddea1 #ddga1 #dbdg1 #gbbe1 #gbbcc1 #gbbccj1 #gbcca1 or #gbbcaj1 and 7ii7 is located in a county that has at least one confirmed case of ,,covid-#ai1 or 7,b7 an employee identified as a member of the food and agriculture workforce in the guidance issued by the ,cybersecurity and ,infrastructure ,security ,agency on ,april #ag1 #bjbj1 entitled 8,guidance on the ,essential ,critical ,infrastructure ,workforce3 ,ensuring ,community and ,national ,resilience in ,,covid-#ai ,response ,version #c4j0 7or any successor guidance74 #c4 ,exclusion from gross income for certain workers 7a7 ,in general ,for purposes of the ,internal ,revenue ,code of #aihf1 gross income shall not include specified income of any qualified employee4 7b7 ,limitation ,the aggregate amount not included in the gross income of any individual by reason of subsection 7a7 shall not exceed #be1jjj4 7c7 ,applicable period ,the term applicable period means the period beginning on ,february #ae1 #bjbj1 and ending on ,june #ae1 #bjbj4 7d7 ,specified income ,for purposes of this section1 the term specified income means-- 7#a7 if the services described in section #a7b7 are provided as an employee1 the wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf determined without regard to paragraph 7#a7 thereof7 received by the qualified employee for the applicable period1 and 7#b7 in any other case1 the income of the qualified employee which is properly allocable to the services described in section #a7b7 which are provided by such qualified employee during the applicable period4 7e7 ,extension ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 may extend the applicable period for a period not to exceed #c additional calendar months if the ,secretary 7or the ,secretary's delegate7 determines that the emergency related to ,,covid-#ai is likely to be ongoing during such period4 ,if such period is so extended1 the dollar amount in subsection 7b7 shall be increased by #f1bej for each month of such extension 7and a like rate of increase with respect to any extension which is not a whole number of months74 #d4 ,temporary suspension of payroll taxes up to a cap 7a7 ,in ,general ,notwithstanding any other provision of law1 with respect to so much of the total wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 of the qualified employees of an employer as does not exceed #ge1jjj-- 7#a7 with respect to any taxable year which begins in the payroll tax suspension period1 the rate of tax under section #adja7;a7 of the ,internal ,revenue ,code of #aihf shall be #j percent1 7#b7 with respect to remuneration received for pay periods ending during the payroll tax suspension period1 the rate of tax under #caja7;a7 of such ,code shall be #j percent 7including for purposes of determining the applicable percentage under sections #cbja7;a7 and #cbaa7;a77#a7 of such ,code71 and 7#c7 with respect to remuneration paid for pay periods ending during the payroll tax suspension period1 the rate of tax under section #caaa7;a7 of such ,code shall be #j percent 7including for purposes of determining the applicable percentage under section #cbba7;a7 of such ,code74 7b7 ,payroll tax suspension period ,the term payroll tax suspension period means the period beginning on ,february #ae1 #bjbj1 and ending on ,june #ae1 #bjbj4 7c7 ,employer ,notification ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall notify employers of the payroll tax suspension period in any manner the ,secretary 7or the ,secretary's delegate7 deems appropriate4 7d7 ,extension ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 may extend the payroll tax suspension period for a period not to exceed #c additional calendar months if the ,secretary 7or the ,secretary's delegate7 determines that the emergency related to ,,covid-#ai is likely to be ongoing during such period4 ,if such period is so extended1 the dollar amount in subsection 7a7 shall be increased by #ah1gej for each month of such extension 7and a like rate of increase with respect to any extension which is not a whole number of months74 7e7 ,transfer of funds 7#a7 ,transfers to federal old-age and survivors insurance trust fund ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 amounts equal to the reduction in revenues to the ,treasury by reason of the application of subsection 7a74 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,trust ,fund had such amendments not been enacted4 7#b7 ,transfers to social security equivalent benefit account ,there are hereby appropriated to the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of the application of subsection 7a74 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,account had such amendments not been enacted4 7#c7 ,coordination with other ,federal laws ,for purposes of applying any provision of ,federal law other than the provisions of the ,internal ,revenue ,code of #aihf1 the rate of tax in effect under section #caja7;a7 of such ,code shall be determined without regard to the reduction in such rate under this section4 #e4 ,effective date ,this ,act shall apply to taxable years beginning after ,december #ca1 #bjai4