,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #fhda ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #ab1 #bjbj,mr4 ,?ompson ( ,p5nsylvania 7= himself & ,mr4 ,evans7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to provide an exclusion f gross income = c]ta9 work]s1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,assi/ance & ,gratitude = ,coronavirus ,h]oes 9 ,agribus9ess :o are ,invaluable to ! ,nation ,act or ! ,,ag ,,*a9 ,act4 #b4 ,def9itions ,= purposes ( ?is ,act-- 7#a7 ,qualifi$ employee ,! t]m qualifi$ employee means any individual :o is-- 7,a7 an ess5tial food & agriculture employee1 & 7,b7 work+ on 8 or h] employ]'s premises or on duty deliv]+ to cu/om]s or p]=m+ tasks on ! premises ( a cu/om]1 travel+ to & f su* locations1 or o!rwise at a prescrib$ "w place t is n 8 or h] home or a remote worksite4 7#b7 ,ess5tial food & agriculture employee ,! t]m ess5tial food & agriculture employee means-- 7,a7 an employee :o provides s]vices at a bus9ess t-- 7i7 is assign$ a ,nor? ,am]ican ,indu/ry ,classification ,sy/em code beg9n+ ) #ddea1 #ddga1 #dbdg1 #gbbe1 #gbbcc1 #gbbccj1 #gbcca1 or #gbbcaj1 & 7ii7 is locat$ 9 a c\nty t has at lea/ "o confirm$ case ( ,,covid-#ai1 or 7,b7 an employee id5tifi$ z a memb] ( ! food & agriculture work=ce 9 ! guidance issu$ by ! ,cyb]security & ,infra/ructure ,security ,ag5cy on ,april #ag1 #bjbj1 entitl$ 8,guidance on ! ,ess5tial ,critical ,infra/ructure ,work=ce3 ,ensur+ ,community & ,national ,resili5ce 9 ,,covid-#ai ,response ,v]sion #c4j0 7or any successor guidance74 #c4 ,exclusion f gross income = c]ta9 work]s 7a7 ,9 g5]al ,= purposes ( ! ,int]nal ,rev5ue ,code ( #aihf1 gross income %all n include specifi$ income ( any qualifi$ employee4 7b7 ,limitation ,! aggregate am\nt n includ$ 9 ! gross income ( any individual by reason ( subsection 7a7 %all n exce$ #be1jjj4 7c7 ,applicable p]iod ,! t]m applicable p]iod means ! p]iod beg9n+ on ,febru>y #ae1 #bjbj1 & end+ on ,june #ae1 #bjbj4 7d7 ,specifi$ income ,= purposes ( ?is section1 ! t]m specifi$ income means-- 7#a7 if ! s]vices describ$ 9 section #a7b7 are provid$ z an employee1 ! wages 7z def9$ 9 section #caba7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf det]m9$ )\t reg>d to p>agraph 7#a7 !re(7 receiv$ by ! qualifi$ employee = ! applicable p]iod1 & 7#b7 9 any o!r case1 ! income ( ! qualifi$ employee :i* is prop]ly allocable to ! s]vices describ$ 9 section #a7b7 :i* are provid$ by su* qualifi$ employee dur+ ! applicable p]iod4 7e7 ,ext5sion ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may ext5d ! applicable p]iod = a p]iod n to exce$ #c additional cal5d> mon?s if ! ,secret>y 7or ! ,secret>y's delegate7 det]m9es t ! em]g5cy relat$ to ,,covid-#ai is likely to be ongo+ dur+ su* p]iod4 ,if su* p]iod is s ext5d$1 ! doll> am\nt 9 subsection 7b7 %all be increas$ by #f1bej = ea* mon? ( su* ext5sion 7& a l rate ( increase ) respect to any ext5sion :i* is n a :ole numb] ( mon?s74 #d4 ,tempor>y susp5sion ( payroll taxes up to a cap 7a7 ,9 ,g5]al ,not)/&+ any o!r provision ( law1 ) respect to s mu* ( ! total wages 7z def9$ 9 section #caba7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 ( ! qualifi$ employees ( an employ] z does n exce$ #ge1jjj-- 7#a7 ) respect to any taxable ye> :i* beg9s 9 ! payroll tax susp5sion p]iod1 ! rate ( tax "u section #adja7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf %all be #j p]c5t1 7#b7 ) respect to remun]ation receiv$ = pay p]iods end+ dur+ ! payroll tax susp5sion p]iod1 ! rate ( tax "u #caja7;a7 ( su* ,code %all be #j p]c5t 7includ+ = purposes ( det]m9+ ! applicable p]c5tage "u sections #cbja7;a7 & #cbaa7;a77#a7 ( su* ,code71 & 7#c7 ) respect to remun]ation paid = pay p]iods end+ dur+ ! payroll tax susp5sion p]iod1 ! rate ( tax "u section #caaa7;a7 ( su* ,code %all be #j p]c5t 7includ+ = purposes ( det]m9+ ! applicable p]c5tage "u section #cbba7;a7 ( su* ,code74 7b7 ,payroll tax susp5sion p]iod ,! t]m payroll tax susp5sion p]iod means ! p]iod beg9n+ on ,febru>y #ae1 #bjbj1 & end+ on ,june #ae1 #bjbj4 7c7 ,employ] ,notification ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all notify employ]s ( ! payroll tax susp5sion p]iod 9 any mann] ! ,secret>y 7or ! ,secret>y's delegate7 deems appropriate4 7d7 ,ext5sion ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may ext5d ! payroll tax susp5sion p]iod = a p]iod n to exce$ #c additional cal5d> mon?s if ! ,secret>y 7or ! ,secret>y's delegate7 det]m9es t ! em]g5cy relat$ to ,,covid-#ai is likely to be ongo+ dur+ su* p]iod4 ,if su* p]iod is s ext5d$1 ! doll> am\nt 9 subsection 7a7 %all be increas$ by #ah1gej = ea* mon? ( su* ext5sion 7& a l rate ( increase ) respect to any ext5sion :i* is n a :ole numb] ( mon?s74 7e7 ,transf] ( funds 7#a7 ,transf]s to f$]al old-age & survivors insurance tru/ fund ,!re are h]eby appropriat$ to ! ,f$]al ,old-,age & ,survivors ,tru/ ,fund & ! ,f$]al ,disability ,insurance ,tru/ ,fund e/abli%$ "u section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja7 am\nts equal to ! r$uction 9 rev5ues to ! ,treasury by reason ( ! application ( subsection 7a74 ,am\nts appropriat$ by ! prec$+ s5t5ce %all be transf]r$ f ! g5]al fund at su* times & 9 su* mann] z to replicate to ! ext5t possible ! transf]s :i* w\ld h occurr$ to su* ,tru/ ,fund _h su* am5dm5ts n be5 enact$4 7#b7 ,transf]s to social security equival5t b5efit acc\nt ,!re are h]eby appropriat$ to ! ,social ,security ,equival5t ,b5efit ,acc\nt e/abli%$ "u section #ae;,a7a7 ( ! ,railroad ,retirem5t ,act ( #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 am\nts equal to ! r$uction 9 rev5ues to ! ,treasury by reason ( ! application ( subsection 7a74 ,am\nts appropriat$ by ! prec$+ s5t5ce %all be transf]r$ f ! g5]al fund at su* times & 9 su* mann] z to replicate to ! ext5t possible ! transf]s :i* w\ld h occurr$ to su* ,acc\nt _h su* am5dm5ts n be5 enact$4 7#c7 ,coord9ation ) o!r ,f$]al laws ,= purposes ( apply+ any provision ( ,f$]al law o!r ?an ! provisions ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! rate ( tax 9 effect "u section #caja7;a7 ( su* ,code %all be det]m9$ )\t reg>d to ! r$uction 9 su* rate "u ?is section4 #e4 ,effective date ,?is ,act %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4