,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fibj  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ai1 #bjbj,mr4  
,spano introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to        
temporarily suspend payroll taxes during
 the emergency relating to ,,covid-#ai4 
#a4 ,short title ,this ,act may be cited
 as the ,keep ,employees' ,earnings     
,protected ,act of #bjbj4  #b4          
,temporary suspension of payroll taxes  
7a7 ,in general ,notwithstanding any    
other provision of law-- 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 the date of the enactment  
of this ,act and ending either-- 7#a7   
#ij days later1 or  7#b7 with the       
termination of the emergency involving  
,federal primary responsibility         
determined to exist by the ,president   
under the section #eja7;b7 of the       
,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act 7#db    
,u4,s4,c4 #eaia7;b77 with respect to the
 ,coronavirus ,disease #bjai            
7,,covid-#ai71  whichever is shorter4   
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 ,transfers 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