,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fibj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ai1 #bjbj,mr4   
,spano introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to tempor>ily susp5d      
payroll taxes dur+ ! em]g5cy relat+ to  
,,covid-#ai4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,keep ,employees' ,e>n+s
 ,protect$ ,act ( #bjbj4  #b4 ,tempor>y 
susp5sion ( payroll taxes  7a7 ,9 g5]al 
,not)/&+ any o!r provision ( law-- 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 
! date ( ! enactm5t ( ?is ,act & end+   
ei!r-- 7#a7 #ij days lat]1 or  7#b7 ) ! 
t]m9ation ( ! em]g5cy involv+ ,f$]al    
prim>y responsibility det]m9$ to exi/ by
 ! ,presid5t "u ! section #eja7;b7 ( !  
,rob]t ,t4 ,/af=d ,disa/] ,relief &     
,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 
#eaia7;b77 ) respect to ! ,coronavirus  
,disease #bjai 7,,covid-#ai71  :i*ev] is
 %ort]4  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 ,transf]s ( 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