,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gfae  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbj,mr4  
,rice ( ,s\? ,c>ol9a introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to provide a
 payroll tax cr$it = c]ta9 exp5ses      
associat$ ) protect+ employees f        
,,covid-#ai4  #a4 ,heal?y workplace tax 
cr$it  7a7 ,9 g5]al ,9 ! case ( an      
employ]1 !re %all be all[$ z a cr$it    
aga9/ applicable employm5t taxes = ea*  
cal5d> qu>t] an am\nt equal to #ej p]c5t
 ( ! sum (-- 7#a7 ! qualifi$ employee   
protection exp5ses paid or incurr$ by ! 
employ] dur+ su* cal5d> qu>t]1  7#b7 !  
qualifi$ workplace reconfiguration      
exp5ses paid or incurr$ by ! employ]    
dur+ su* cal5d> qu>t]1 &  7#c7 !        
qualifi$ workplace te*nology exp5ses    
paid or incurr$ by ! employ] dur+ su*   
cal5d> qu>t]4  7b7 ,limitations &       
refundability  7#a7 ,ov]all doll>       
limitation on cr$it  7,a7 ,9 g5]al ,!   
am\nt ( ! cr$it all[$ "u subsection 7a7 

) respect to any employ] = any cal5d>   
qu>t] %all n exce$ ! excess 7if any7 (--
 7i7 ! applicable doll> limit ) respect 
to su* employ] = su* cal5d> qu>t]1 ov]  
7ii7 ! aggregate cr$its all[$ "u        
subsection 7a7 ) respect to su* employ] 
= all prec$+ cal5d> qu>t]s4  7,b7       
,applicable doll> limit ,! t]m          
applicable doll> limit means1 ) respect 
to any employ] = any cal5d> qu>t]1 ! sum
 (-- 7i7 #a1jjj1 multipli$ s mu* ( !    
av]age numb] ( employees employ$ by su* 
employ] dur+ su* cal5d> qu>t] z does n  
exce$ #ejj1 plus  7ii7 #gej1 multipli$  
by s mu* ( su* av]age numb] ( employees 
z exce$s #ejj b does n exce$ #a1jjj1    
plus  7iii7 #ejj1 multipli$ by s mu* (  
su* av]age numb] ( employees z exce$s   
#a1jjj4  7#b7 ,cr$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  
,qualifi$ employee protection exp5ses ,=
 purposes ( ?is section1 ! t]m qualifi$ 
employee protection exp5ses means am\nts
 paid or incurr$ by ! employ] =-- 7#a7  
te/+ employees ( ! employ] = ,,covid-#ai
 7includ+ on a p]iodic basis71  7#b7    

equipm5t to protect employees ( !       
employ] f contract+ ,,covid-#ai1 includ+
 masks1 gloves1 & dis9fectants1 &  7#c7 
clean+ products or s]vices 7:e!r provid$
 by an employee ( ! taxpay] or a clean+ 
s]vice provid]7 relat$ to prev5t+ !     
spread ( ,,covid-#ai4  7d7 ,qualifi$    
workplace reconfiguration exp5ses ,=    
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m qualifi$ workplace               
reconfiguration exp5ses means am\nts    
paid or incurr$ by ! employ] to design &
 reconfigure retail space1 "w areas1    
break areas1 or o!r areas t employees or
 cu/om]s regul>ly use 9 ! ord9>y c\rse (
 ! employ]'s trade or bus9ess if su*    
design & reconfiguration-- 7,a7 has a   
prim>y purpose ( prev5t+ ! spread (     
,,covid-#ai1  7,b7 is ) respect to an   
area t is locat$ 9 ! ,unit$ ,/ates & t  
is leas$ or own$ by ! employ]1  7,c7 is 
consi/5t ) ! purpose ( ! prop]ty        
imm$iately be=e ! reconfiguration1  7,d7
 is comm5surate ) ! risks fac$ by !     
employees or cu/om]s or is consi/5t )   

recomm5dations made by ! ,c5t]s =       
,disease ,control & ,prev5tion or !     
,occupational ,safety & ,heal?          
,adm9i/ration1  7,e7 is complet$        
pursuant to a reconfiguration plan & no 
comp>able reconfiguration plan 0 9 place
 be=e ,m>* #ac1 #bjbj1 &  7,f7 is       
complet$ be=e ,janu>y #a1 #bjba4  7#b7  
,regulations ,! ,secret>y %all prescribe
 su* regulations & o!r guidance z may be
 necess>y or appropriate to c>ry out !  
purposes ( ?is subsection1 includ+      
guidance def9+ prim>y purpose &         
reconfiguration plan4  7e7 ,qualifi$    
workplace te*nology exp5ses ,= purposes 
( ?is section-- 7#a7 ,9 g5]al ,! t]m    
qualifi$ workplace te*nology exp5ses    
means am\nts paid or incurr$ by !       
employ] = te*nology sy/ems t employees  
or cu/om]s use 9 ! ord9>y c\rse ( !     
employ]'s trade or bus9ess if su*       
te*nology sy/em-- 7,a7 has a prim>y     
purpose ( prev5t+ ! spread (            
,,covid-#ai1  7,b7 is us$ = limit+      
physical contact betwe5 cu/om]s &       

employees 9 ! ,unit$ ,/ates1  7,c7 is   
comm5surate ) ! risks fac$ by !         
employees or cu/om]s or is consi/5t )   
recomm5dations made by ! ,c5t]s =       
,disease ,control & ,prev5tion or !     
,occupational ,safety & ,heal?          
,adm9i/ration1  7,d7 is acquir$ by !    
taxpay] aft] ,m>* #ab1 #bjbj1 & is n    
acquir$ pursuant to a writt5 b9d+       
contract ent]$ into be=e su* date1 &    
7,e7 is plac$ 9 s]vice by ! taxpay] be=e
 ,janu>y #a1 #bjba4  7#b7 ,te*nology    
sy/ems ,! t]m te*nology sy/ems means    
comput] s(tw>e 7z def9$ 9 section       
#afg7;f77#a77 & qualifi$ te*nological   
equipm5t 7z def9$ 9 section             
#afh7;i77#b774  7#c7 ,regulations ,!    
,secret>y %all prescribe su* regulations
 & o!r guidance z may be necess>y or    
appropriate to c>ry out ! purposes ( ?is
 subsection1 includ+ guidance def9+     
prim>y purpose4  7f7 ,o!r 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    
,,covid-#ai ,except :]e ! context cle>ly
 indicates o!rwise1 any ref]5ce 9 ?is   
section to ,,covid-#ai %all be treat$ z 
includ+ a ref]5ce to ! virus :i* causes 
,,covid-#ai4  7#c7 ,secret>y ,! t]m     
,secret>y means ! ,secret>y ( !         
,treasury or ! ,secret>y's delegate4    
7#d7 ,o!r t]ms ,any t]m us$ 9 ?is       
section 7o!r ?an subsection             
7b77#a77;,b77 :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  7g7 ,c]ta9 gov]nm5tal employ]s 
,?is cr$it %all n apply to ! ,gov]nm5t (
 ! ,unit$ ,/ates1 ! gov]nm5t ( any ,/ate
 or political subdivision !re(1 or any  
ag5cy or in/rum5tality ( any ( ! =ego+4 
7h7 ,special rules  7#a7 ,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  7#b7 ,d5ial ( 
d\ble b5efit  7,a7 ,9 g5]al ,rules      
simil> to ! rules ( p>agraphs 7#a7 &    
7#b7 ( section #bhj;,c7b7 %all apply =  
purposes ( ?is section4  7,b7 ,exp5ses n
 tak5 into acc\nt m ?an once ,any       
qualifi$ workplace reconfiguration      
exp5se or qualifi$ workplace te*nology  
exp5se %all n be treat$ z a qualifi$    
employee protection exp5se & any        
qualifi$ workplace te*nology exp5se %all
 n be treat$ z a qualifi$ workplace     
reconfiguration exp5se4  7#c7 ,?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  7#d7
 ,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  7i7 ,transf]s to  
c]ta9 tru/ funds ,!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 #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  7j7 ,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  7k7 ,regulations & guidance ,!
 ,secret>y %all prescribe su*           
regulations & o!r guidance z may be     
necess>y or appropriate to c>ry out !   
purposes ( ?is section1 includ+-- 7#a7 )
 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 regulations or o!r guidance  
all[+ su* payors to submit docum5tation 
necess>y to sub/antiate ! am\nt ( !     
cr$it all[$ "u subsection 7a71 &  7#b7  
regulations or o!r guidance to prev5t   
abusive transactions4  7l7 ,application 
,?is section %all only apply to am\nts  
paid or incurr$ aft] ,m>* #ab1 #bjbj1 & 
be=e ,janu>y #a1 #bjba4