,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gdca  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #cj1 #bjbj ,mr4 
,r\da 7= himself & ,mr4 ,ma/7 introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means  ,a ,,bill 
,to provide a payroll tax cr$it =       
p]sonal protective equipm5t = use by    
employees & cu/om]s4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,help+ ,small 
,bus9esses ,reop5 ,safely ,act ( #bjbj4 
#b4 ,payroll tax cr$it = p]sonal        
protective equipm5t  7a7 ,9 g5]al ,9 !  
case ( an eligible employ]1 !re %all be 
all[$ z a cr$it aga9/ applicable        
employm5t taxes = ea* cal5d> qu>t] an   
am\nt equal to #ij p]c5t ( ! am\nt paid 
or incurr$ by su* employ] dur+ su*      
cal5d> qu>t] = eligible p]sonal         
protective equipm5t provid$ free ( *>ge 
by su* employ] = ! use or = ! b5efit (  
employees & cu/om]s ( su* employ]4  7b7 
,limitations & refundability  7#a7      
,doll> limitation ,! am\nt ( ! cr$it    
all[$ "u subsection 7a7 ) respect to any

 eligible employ] = any cal5d> qu>t]    
%all n exce$ ! less] (-- 7,a7 #f1bej1 or
  7,b7 ! great] (-- 7i7 #b p]c5t ( !    
employ]'s gross receipts = su* cal5d>   
qu>t]1 or  7ii7 #j4e p]c5t ( ! employ]'s
 gross receipts = ! employ]'s la/       
taxable ye> end+ 9 #bjai4  7#b7 ,cr$it  
limit$ to employm5t taxes ,! cr$it all[$
 by subsection 7a7 ) respect to any     
cal5d> qu>t] %all n exce$ ! applicable  
employm5t taxes 7r$uc$ by any cr$its    
all[$ "u subsections 7e7 & 7f7 ( section
 #caaa ( ! ,int]nal ,rev5ue ,code (     
#aihf1 sections #gjja & #gjjc ( !       
,families ,fir/ ,coronavirus ,response  
,act1 & section #bcja ( ! ,,c>es ,act7  
on ! wages paid ) respect to ! employm5t
 ( all ! employees ( ! eligible employ] 
= su* cal5d> qu>t]4  7#c7 ,refundability
 ( excess cr$it  7,a7 ,9 g5]al ,if !    
am\nt ( ! cr$it "u subsection 7a7 exce$s
 ! limitation ( p>agraph 7#b7 = any     
cal5d> qu>t]1 su* excess %all be treat$ 
z an ov]paym5t t %all be refund$ "u     
sections #fdjb7;a7 & #fdac7;b7 ( !      

,int]nal ,rev5ue ,code ( #aihf4  7,b7   
,treatm5t ( paym5ts ,= purposes (       
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 any am\nts due to ! employ] "u  
?is p>agraph %all be treat$ 9 ! same    
mann] z a refund due f a cr$it provision
 ref]r$ to 9 subsection 7b77#b7 ( su*   
section4  7c7 ,def9itions ,= purposes ( 
?is section-- 7#a7 ,applicable employm5t
 taxes ,! t]m applicable employm5t taxes
 means ! foll[+3  7,a7 ,! taxes impos$  
"u section #caaa7;a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf4  7,b7 ,s mu* ( ! 
taxes impos$ "u section #cbba7;a7 ( su* 
,code z are attributable to ! rate 9    
effect "u section #caaa7;a7 ( su* ,code4
  7#b7 ,eligible employ]  7,a7 ,9 g5]al 
,! t]m eligible employ] means1 ) respect
 to any cal5d> qu>t]1 any employ]-- 7i7 
:i* 0 c>ry+ on a trade or bus9ess dur+  
su* cal5d> qu>t]1 &  7ii7 ! av]age numb]
 ( full-"t employees 7)9 ! mean+ (      
section #dihj;,h ( ! ,int]nal ,rev5ue   
,code ( #aihf7 employ$ by su* employ]   
dur+ su* cal5d> qu>t] 0 less ?an #ejj4  

7,b7 ,c]ta9 tax-exempt organizations &  
gov]nm5tal employ]s ,9 ! case ( an      
organization :i* is describ$ 9 section  
#eja7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf & exempt f tax "u section #eja7;a7
 ( su* ,code1 or any gov]nm5tal entity  
7o!r ?an a gov]nm5tal entity describ$ 9 
subp>agraph 7,d771 subp>agraph 7,a77i7  
%all apply to all op]ations ( su*       
organization or gov]nm5t4  7,c7         
,exclusion ( c]ta9 tax-exempt           
organizations ,! t]m eligible employ]   
%all n include any organization describ$
 9 section #eja7;c77#d7 ( su* ,code     
unless su* organization does n          
p>ticipate 91 or int]v5e 9 7includ+ !   
publi%+ or di/ribut+ ( /atem5ts71 any   
political campaign on behalf ( 7or 9    
opposition to7 any c&idate = public     
(fice4  7,d7 ,exclusion ( ,f$]al & =eign
 gov]nm5ts ,! t]m eligible employ] %all 
n include ! ,gov]nm5t ( ! ,unit$ ,/ates1
 ! gov]nm5t ( any =eign c\ntry1 or any  
ag5cy or in/rum5tality ( ! =ego+4  7#c7 
,eligible p]sonal protective equipm5t ,!

 t]m eligible p]sonal protective        
equipm5t means masks or face cov]+s1    
goggles1 face %ields1 respiratory       
protection1 gloves1 g[ns1 %ields or     
b>ri]s1 h& sanitiz]s1 surface clean]s or
 dis9fectants1 items t are int5d$ to    
r$uce ! spread ( infecti\s disease1 &   
any o!r supplies or equipm5t t !        
,secret>y det]m9es appropriate =        
purposes ( ?is section aft] consultation
 ) ,secret>y ( ,heal? & ,human ,s]vices 
& ! ,secret>y ( ,labor4  7#d7 ,secret>y 
,! t]m ,secret>y means ! ,secret>y ( !  
,treasury or ! ,secret>y's delegate4    
7#e7 ,o!r t]ms ,any t]m us$ 9 ?is       
section :i* is also us$ 9 *apt] #ba or  
#bb ( ! ,int]nal ,rev5ue ,code ( #aihf  
%all h ! same mean+ z :5 us$ 9 su*      
*apt]4  7d7 ,aggregation rule ,all      
p]sons treat$ z a s+le employ] "u       
subsection 7a7 or 7b7 ( section #eb ( ! 
,int]nal ,rev5ue ,code ( #aihf1 or      
subsection 7m7 or 7o7 ( section #dad (  
su* ,code1 %all be treat$ z "o employ] =
 purposes ( ?is section4  7e7 ,d5ial (  

d\ble b5efit ,= purposes ( *apt] #a (   
su* ,code1 ! gross income ( any eligible
 employ]1 = ! taxable ye> :i* includes !
 la/ day ( any cal5d> qu>t] ) respect to
 :i* a cr$it is all[$ "u ?is section1   
%all be increas$ by ! am\nt ( su* cr$it4
  7f7 ,election n ,to h section apply   
,?is section %all n apply ) respect to  
any eligible employ] = any cal5d> qu>t] 
if su* employ] elects 7at su* "t & 9 su*
 mann] z ! ,secret>y may prescribe7 n to
 h ?is section apply4  7g7 ,?ird-,p>ty  
payors ,any cr$it all[$ "u ?is section  
%all be treat$ z a cr$it describ$ 9     
section #ceaa7;d77#b7 ( su* ,code4  7h7 
,transf]s to ,f$]al ,old-,age &         
,survivors ,insurance ,tru/ ,fund ,!re  
are h]eby appropriat$ to ! ,f$]al       
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund e/abli%$ "u section #bja ( !
 ,social ,security ,act 7#db ,u4,s4,c4  
#dja7 & ! ,social ,security ,equival5t  
,b5efit ,acc\nt e/abli%$ "u section     
#ae;,a7a7 ( ! ,railroad ,retirem5t ,act 

( #aigd 7#de ,u4,s4,c4 #ad #bcan-#a7;a77
 am\nts equal to ! r$uction 9 rev5ues to
 ! ,treasury by reason ( ?is section    
7)\t reg>d to ?is subsection74 ,am\nts  
appropriat$ 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 or ,acc\nt _h ?is    
section n be5 enact$4  7i7 ,treatm5t (  
deposits ,! ,secret>y %all waive any    
p5alty "u section #ffef ( ! ,int]nal    
,rev5ue ,code ( #aihf = any failure to  
make a deposit ( any applicable         
employm5t taxes if ! ,secret>y det]m9es 
t su* failure 0 due to ! reasonable     
anticipation ( ! cr$it all[$ "u ?is     
section4  7j7 ,regulations & guidance ,!
 ,secret>y %all issue su* =ms1          
in/ructions1 regulations1 & guidance z  
are necess>y--  7#a7 to all[ ! advance  
paym5t ( ! cr$it "u subsection 7a71     
subject to ! limitations provid$ 9 ?is  
section1 bas$ on su* in=mation z !      
,secret>y %all require1  7#b7 to provide

 = ! reconciliation ( su* advance paym5t
 ) ! am\nt advanc$ at ! "t ( fil+ !     
return ( tax = ! applicable cal5d> qu>t]
 or taxable ye>1 &  7#c7 ) respect to ! 
application ( ! cr$it "u subsection 7a7 
to ?ird-p>ty payors 7includ+ pr(essional
 employ] organizations1 c]tifi$         
pr(essional employ] organizations1 or   
ag5ts "u section #cejd ( ! ,int]nal     
,rev5ue ,code ( #aihf71 includ+         
regulations or guidance all[+ su* payors
 to submit docum5tation necess>y to     
sub/antiate ! eligible employ] /atus (  
employ]s t use su* payors4  7k7         
,application ,?is section %all only     
apply to cal5d> qu>t]s beg9n+ aft]      
,decemb] #ca1 #bjai1 & be=e ,janu>y #a1 
#bjbb4