,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hbfj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ae1        
#bjbj,mr4 ,olson introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to provide a
 payroll tax cr$it = be/ practices tra9+
 exp5ses associat$ ) protect+ employees 
f ,,covid-#ai4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,bus9esses ,prep>+ 
= a ,bett] ,tomorr[ ,act4  #b4          
,workplace tra9+ tax cr$it  7a7 ,9 g5]al
 ,9 ! case ( an employ]1 !re %all be    
all[$ z a cr$it aga9/ applicable        
employm5t taxes = ea* cal5d> qu>t] an   
am\nt equal to #ej p]c5t ( ! sum ( !    
qualifi$ workplace tra9+ exp5ses paid or
 incurr$ by ! employ] dur+ su* cal5d>   
qu>t]4  7b7 ,limitations & refundability
  7#a7 ,limitation  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]2 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$ #ejj2 plus  7ii7 #gej1 multipli$  
by s mu* ( su* av]age numb] ( employees 
z exce$s #ejj b does n exce$ #a1jjj2    
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$ workplace tra9+ exp5ses ,=    
purposes ( ?is section1 ! t]m qualifi$  
workplace tra9+ exp5ses means am\nts    
paid or incurr$ by ! employ] = education
 & tra9+ ) respect to indu/ry be/       
practices t ensure-- 7#a7 ! heal? &     
safety ( employees 9 ! workplace )      
respect to ,,covid-#ai2 &  7#b7 !       
prev5tion ( ! spread ( ,,covid-#ai 9 !  
workplace4  7d7 ,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 ,secret>y ,! t]m    
,secret>y means ! ,secret>y ( !         
,treasury or ! ,secret>y's delegate4    
7e7 ,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  7f7 ,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$4  7g7 ,treatm5t (  
deposits ,! ,secret>y %all waive any    
p5alty "u section #ffef ( ! ,int]nal    
,rev5ue ,code ( #aihf = any failure to  
make a deposit ( any applicable         
employm5t taxes if ! ,secret>y det]m9es 
t su* failure 0 due to ! reasonable     
anticipation ( ! cr$it all[$ "u ?is     
section4  7h7 ,application ,?is section 
%all only apply to am\nts paid or       
incurr$ aft] ,m>* #ab1 #bjbj1 & be=e    
,janu>y #a1 #bjba4