,i #aafth ,,congress #b;d ,session ,h4 ,r4 #gdca ,,in ,,the ,,house ,,of ,,representatives ,june #cj1 #bjbj ,mr4 ,rouda 7for himself and ,mr4 ,mast7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to provide a payroll tax credit for personal protective equipment for use by employees and customers4 #a4 ,short title ,this ,act may be cited as the ,helping ,small ,businesses ,reopen ,safely ,act of #bjbj4 #b4 ,payroll tax credit for personal protective equipment 7a7 ,in general ,in the case of an eligible employer1 there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to #ij percent of the amount paid or incurred by such employer during such calendar quarter for eligible personal protective equipment provided free of charge by such employer for the use or for the benefit of employees and customers of such employer4 7b7 ,limitations and refundability 7#a7 ,dollar limitation ,the amount of the credit allowed under subsection 7a7 with respect to any eligible employer for any calendar quarter shall not exceed the lesser of-- 7,a7 #f1bej1 or 7,b7 the greater of-- 7i7 #b percent of the employer's gross receipts for such calendar quarter1 or 7ii7 #j4e percent of the employer's gross receipts for the employer's last taxable year ending in #bjai4 7#b7 ,credit limited to employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa of the ,internal ,revenue ,code of #aihf1 sections #gjja and #gjjc of the ,families ,first ,coronavirus ,response ,act1 and section #bcja of the ,,cares ,act7 on the wages paid with respect to the employment of all the employees of the eligible employer for such calendar quarter4 7#c7 ,refundability of excess credit 7,a7 ,in general ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#b7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b7 of the ,internal ,revenue ,code of #aihf4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any amounts due to the employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,applicable employment taxes ,the term applicable employment taxes means the following3 7,a7 ,the taxes imposed under section #caaa7;a7 of the ,internal ,revenue ,code of #aihf4 7,b7 ,so much of the taxes imposed under section #cbba7;a7 of such ,code as are attributable to the rate in effect under section #caaa7;a7 of such ,code4 7#b7 ,eligible employer 7,a7 ,in general ,the term eligible employer means1 with respect to any calendar quarter1 any employer-- 7i7 which was carrying on a trade or business during such calendar quarter1 and 7ii7 the average number of full-time employees 7within the meaning of section #dihj;,h of the ,internal ,revenue ,code of #aihf7 employed by such employer during such calendar quarter was less than #ejj4 7,b7 ,certain tax-exempt organizations and governmental employers ,in the case of an organization which is described in section #eja7;c7 of the ,internal ,revenue ,code of #aihf and exempt from tax under section #eja7;a7 of such ,code1 or any governmental entity 7other than a governmental entity described in subparagraph 7,d771 subparagraph 7,a77i7 shall apply to all operations of such organization or government4 7,c7 ,exclusion of certain tax-exempt organizations ,the term eligible employer shall not include any organization described in section #eja7;c77#d7 of such ,code unless such organization does not participate in1 or intervene in 7including the publishing or distributing of statements71 any political campaign on behalf of 7or in opposition to7 any candidate for public office4 7,d7 ,exclusion of ,federal and foreign governments ,the term eligible employer shall not include the ,government of the ,united ,states1 the government of any foreign country1 or any agency or instrumentality of the foregoing4 7#c7 ,eligible personal protective equipment ,the term eligible personal protective equipment means masks or face coverings1 goggles1 face shields1 respiratory protection1 gloves1 gowns1 shields or barriers1 hand sanitizers1 surface cleaners or disinfectants1 items that are intended to reduce the spread of infectious disease1 and any other supplies or equipment that the ,secretary determines appropriate for purposes of this section after consultation with ,secretary of ,health and ,human ,services and the ,secretary of ,labor4 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 7#e7 ,other terms ,any term used in this section which is also used in chapter #ba or #bb of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such chapter4 7d7 ,aggregation rule ,all persons treated as a single employer under subsection 7a7 or 7b7 of section #eb of the ,internal ,revenue ,code of #aihf1 or subsection 7m7 or 7o7 of section #dad of such ,code1 shall be treated as one employer for purposes of this section4 7e7 ,denial of double benefit ,for purposes of chapter #a of such ,code1 the gross income of any eligible employer1 for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section1 shall be increased by the amount of such credit4 7f7 ,election not ,to have section apply ,this section shall not apply with respect to any eligible employer for any calendar quarter if such employer elects 7at such time and in such manner as the ,secretary may prescribe7 not to have this section apply4 7g7 ,third-,party payors ,any credit allowed under this section shall be treated as a credit described in section #ceaa7;d77#b7 of such ,code4 7h7 ,transfers to ,federal ,old-,age and ,survivors ,insurance ,trust ,fund ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #ad #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,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 or ,account had this section not been enacted4 7i7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef of the ,internal ,revenue ,code of #aihf for any failure to make a deposit of any applicable employment taxes if the ,secretary determines that such failure was due to the reasonable anticipation of the credit allowed under this section4 7j7 ,regulations and guidance ,the ,secretary shall issue such forms1 instructions1 regulations1 and guidance as are necessary-- 7#a7 to allow the advance payment of the credit under subsection 7a71 subject to the limitations provided in this section1 based on such information as the ,secretary shall require1 7#b7 to provide for the reconciliation of such advance payment with the amount advanced at the time of filing the return of tax for the applicable calendar quarter or taxable year1 and 7#c7 with respect to the application of the credit under subsection 7a7 to third-party payors 7including professional employer organizations1 certified professional employer organizations1 or agents under section #cejd of the ,internal ,revenue ,code of #aihf71 including regulations or guidance allowing such payors to submit documentation necessary to substantiate the eligible employer status of employers that use such payors4 7k7 ,application ,this section shall only apply to calendar quarters beginning after ,december #ca1 #bjai1 and before ,january #a1 #bjbb4