,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ghcg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #bi1 #bjbj,mr4  
,lamb 7= himself1 ,ms4 ,sn*ez1 & ,mr4   
,fitzpatrick7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to provide a payroll
 tax cr$it = c]ta9 employee dep5d5t c>e 
exp5ses paid by employ]s4  #a4 ,%ort    
title ,?is ,act may be cit$ z !         
,support+ ,am]ican ,families1 ,employ]s1
 ,kids & ,jobs ,act or z ! ,,safe ,kids 
& ,jobs ,act4  #b4 ,payroll cr$it =     
c]ta9 employee dep5d5t c>e exp5ses paid 
by employ]s  7a7 ,9 g5]al ,9 ! case ( an
 employ]1 !re %all be all[$ z a cr$it   
aga9/ applicable employm5t taxes = ea*  
cal5d> qu>t] an am\nt equal to #cj p]c5t
 ( ! qualifi$ employee dep5d5t c>e      
exp5ses paid by su* employ] ) respect to
 su* cal5d> qu>t]4  7b7 ,limitations &  
refundability  7#a7 ,doll> limitation p]
 employee ,! qualifi$ employee dep5d5t  
c>e exp5ses :i* may be tak5 into acc\nt 
"u subsection 7a7 ) respect to any      

employee = any cal5d> qu>t] %all n exce$
 #b1ejj4  7#b7 ,cr$it limit$ to c]ta9   
employm5t taxes ,! cr$it all[$ by       
subsection 7a7 ) respect to any cal5d>  
qu>t] %all n exce$ ! applicable         
employm5t taxes = su* cal5d> qu>t]      
7r$uc$ by any cr$its all[$ "u           
subsections 7e7 & 7f7 ( section #caaa ( 
su* ,code1 sections #gjja & #gjjc ( !   
,families ,fir/ ,coronavirus ,response  
,act1 section #bcja ( ! ,,c>es ,act1 &  
section #d ( ?is ,act1 = su* qu>t]7 on !
 wages paid ) respect to ! employm5t (  
all ! employees ( ! 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 an 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    
7#d7 ,coord9ation ) gov]nm5t grants ,!  
qualifi$ employee dep5d5t c>e exp5ses   
tak5 into acc\nt "u ?is section by any  
employ] %all be r$uc$ by any am\nts     
provid$ by any ,f$]al1 ,/ate1 or local  
gov]nm5t = purposes ( mak+ or reimburs+ 
su* exp5ses4  7c7 ,qualifi$ employee    
dep5d5t c>e exp5ses ,= purposes ( ?is   
section-- 7#a7 ,9 g5]al ,! t]m qualifi$ 
employee dep5d5t c>e exp5ses means any  
am\nt paid to or = ! b5efit ( an        
employee 9 ! employm5t ( ! employ] if-- 
7,a7 su* am\nt is dep5d5t c>e assi/ance 
7z def9$ 9 section #abi7;e77#a7 ( !     
,int]nal ,rev5ue ,code ( #aihf72 &  7,b7
 ! employ] elects 7at su* "t & 9 su*    
mann] z ! ,secret>y may provide7 to     
treat su* am\nt z a qualifi$ employee   
dep5d5t c>e exp5se4  7#b7 ,exclusion (  
am\nts paid ?r\gh sal>y r$uction        
arrangem5ts ,su* t]m %all n include any 
am\nt paid at ! election ( ! employee "u

 a sal>y r$uction arrangem5t4  7d7      
,special rules2 o!r def9itions  7#a7    
,application ( c]ta9 non-discrim9ation  
rules ,no cr$it %all be all[$ "u ?is    
section to any employ] = any cal5d>     
qu>t] if qualifi$ employee dep5d5t c>e  
exp5ses are provid$ by su* employ] to   
employees = su* cal5d> qu>t] 9 a mann]  
:i* discrim9ates 9 favor ( highly       
comp5sat$ individuals 7)9 ! mean+ (     
section #abe7 z to eligibility =1 or !  
am\nt (1 su* b5efit exp5ses4  7#b7      
,d5ial ( d\ble b5efit ,= purposes (     
*apt] #a ( su* ,code1 no d$uction or    
cr$it 7o!r ?an ! cr$it all[$ "u ?is     
section7 %all be all[$ = s mu* (        
qualifi$ employee dep5d5t c>e exp5ses z 
is equal to ! cr$it all[$ "u ?is        
section4  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        
,applicable employm5t taxes ,= purposes 
( ?is section1 ! 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#e7 ,secret>y ,=        
purposes ( ?is section1 ! t]m ,secret>y 
means ! ,secret>y ( ! ,treasury or !    
,secret>y's delegate4  7#f7 ,c]ta9 t]ms 
7,a7 ,9 g5]al ,any t]m us$ 9 ?is section
 :i* is also us$ 9 *apt] #ba or #bb (   
su* ,code %all h ! same mean+ z :5 us$ 9
 su* *apt] 7z ! case may be74  7,b7     
,c]ta9 provisions n tak5 into acc\nt    
except = purposes ( limit+ cr$it to     
employm5t taxes ,= purposes (           
subp>agraph 7,a7 7o!r ?an ) respect to  
subsection 7b77#b771 section #caba7;b7 (
 su* ,code %all be appli$ )\t reg>d to  
p>agraphs 7#a71 7#e71 7#f71 7#g71 7#h71 
7#aj71 7#ac71 7#ah71 7#ai71 & 7#bb7 !re(
 7except ) respect to s]vices p]=m$ 9 a 
p5al in/itution by an inmate !re(7 &    
section #cbca7;e77#a7 %all be appli$ )\t
 reg>d to ! s5t5ce t beg9s ,su* t]m does

 n include remun]ation4  7e7 ,c]ta9     
gov]nm5tal employ]s  7#a7 ,9 g5]al ,!   
cr$it "u ?is section %all n be all[$ to 
! ,f$]al ,gov]nm5t or any ag5cy or      
in/rum5tality !re(4  7#b7 ,exception    
,p>agraph 7#a7 %all n apply to any      
organization describ$ 9 section         
#eja7;c77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf & exempt f tax "u section       
#eja7;a7 ( su* ,code4  7f7 ,treatm5t (  
deposits ,! ,secret>y %all waive any    
p5alty "u section #ffef ( su* ,code =   
any failure to make a deposit (         
applicable employm5t taxes if !         
,secret>y det]m9es t su* failure 0 due  
to ! anticipation ( ! cr$it all[$ "u ?is
 section4  7g7 ,regulations ,! ,secret>y
 %all prescribe su* regulations or o!r  
guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+        
regulations or o!r guidance-- 7#a7 to   
all[ ! advance paym5t ( ! cr$it det]m9$ 
"u subsection 7a71 subject to !         
limitations provid$ 9 ?is section1 bas$ 
on su* in=mation z ! ,secret>y %all     

require2  7#b7 to provide = !           
reconciliation ( su* advance paym5t ) ! 
am\nt ( ! cr$it at ! "t ( fil+ ! return 
( tax = ! applicable qu>t] or taxable   
ye>2  7#c7 = recaptur+ ! b5efit ( cr$its
 det]m9$ "u ?is section 9 cases :]e !re 
is a subsequ5t adju/m5t to ! cr$it      
det]m9$ "u subsection 7a72 &  7#d7 )    
respect to ! application ( ! cr$it to   
?ird-p>ty payors 7includ+ pr(essional   
employ] organizations1 c]tifi$          
pr(essional employ] organizations1 or   
ag5ts "u section #cejd ( su* ,code71    
includ+ to all[ su* payors to submit    
docum5tation necess>y to sub/antiate    
eligibility =1 & ! am\nt (1 ! cr$it     
all[$ "u ?is section4  7h7 ,application 
( section ,?is section %all apply only  
to qualifi$ employee dep5d5t c>e exp5ses
 paid aft] ! date ( ! enactm5t ( ?is    
,act & be=e ,janu>y #a1 #bjba4  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