,,ii #aafth ,,congress #b;d ,session ,s4 #dagh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #b1 #bjbj ,ms4 ,sinema 7for herself and ,mr4 ,cramer7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide for a credit against employment taxes for certain workplace safety expenses1 and for other purposes4 #a4 ,tax credit for safety improvements 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 #ej percent of the qualified expenses paid or incurred by such employer during such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,limitation ,the qualified fixed expenses which may be taken into account under subsection 7a7 by any eligible employer for any calendar quarter shall not exceed-- 7,a7 in the case of any calendar quarter beginning in #bjbj1 #ejj1jjj1 and 7,b7 in the case of any calendar quarter beginning after #bjbj1 #bej1jjj4 7#b7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes for such calendar quarter 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa of such ,code1 sections #gjja and #gjjc of the ,families ,first ,coronavirus ,response ,act1 and section #bcja of the ,,cares ,act1 for such quarter7 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 an 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 means any employer-- 7i7 which was carrying on a trade or business at any time during calendar quarter1 and 7ii7 which has not more than #b1jjj full-time equivalent employees 7within the meaning of section #de,r7d77#b7 of the ,internal ,revenue ,code of #aihf7 for the taxable year4 7,b7 ,tax-exempt organizations ,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 subparagraph 7,a77i7 shall apply to all operations of such organization4 7#c7 ,qualified expenses ,for purposes of this section-- 7,a7 ,in general ,the term qualified expenses means any amount paid or incurred after ,february #a1 #bjbj1 for-- 7i7 qualified equipment and services for the purposes of preventing infection related to ,,sars-,co,v-#b1 or 7ii7 the reconfiguration of facilities for such purposes1 or 7iii7 qualified education and training of employees for new business procedures related to preventing ,,covid-#ai transmission4 7,b7 ,qualified equipment and services ,the term qualified equipment and services means-- 7i7 any product or material which-- 7,i7 serves as personal protective equipment or as a barrier erected to prevent virus spread between customers and employees1 including plexiglass installed at cashiers and other counters1 and partitions to separate customers1 7,,ii7 is a disinfectant product registered by the ,administrator of the ,environmental ,protection ,agency for which the ,administrator of the ,environmental ,protection ,agency has approved an emerging viral pathogen claim that applies with respect to use against ,,sars-,co,v-#b1 7,,iii7 is a thermometer1 or 7,,iv7 is approved by the ,food and ,drug ,administration for testing for ,,covid-#ai 7including diagnosic testing and serology testing to detect antibodies7 by the eligible employer1 in conjunction with a certified diagnostics laboratory or health care provider1 7ii7 any-- 7,i7 contactless point-of-sale system1 7,,ii7 new software and technology to assist in maintaining social distancing1 7,,iii7 application for reporting employee symptom or providing wellness checks1 and 7,,iv7 property used to enable curbside pickup or delivery services1 7iii7 hand sanitizer1 7iv7 any sign related to public health awareness1 social distancing1 or altered services such as curbside pickups1 and 7v7 services for-- 7,i7 cleaning and disinfecting1 or 7,,ii7 testing for ,,covid-#ai by a certified diagnostics laboratory1 and 7vi7 such other equipment or technology as determined by the ,secretary1 in consultation with the ,secretary of ,labor1 the ,secretary of ,health and ,human ,services1 the ,director of the ,centers for ,disease ,control and ,prevention1 the ,commissioner of the ,food and ,drug ,administration1 the ,secretary of ,veterans ,affairs1 the ,secretary of ,defense1 and the ,secretary of ,agriculture1 determines is necessary and appropriate for preventing ,,covid-#ai and is recommended as part of the ,federal government's recommendations for safe workplaces4 ,such term shall not include any equipment which is not for use in the ,united ,states or any service which is not conducted in the ,united ,states4 7,c7 ,qualified education and training ,the term qualified education and training means education or training provided by an accredited training institution1 an industry-recognized trade association1 or another nonprofit entity4 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 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 ,transfers to certain trust funds ,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 #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 7h7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef of such ,code for any failure to make a deposit of applicable employment taxes if the ,secretary determines that such failure was due to the anticipation of the credit allowed under this section4 7i7 ,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 of the credit at the time of filing the return of tax for the applicable quarter or taxable year1 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 payors1 7#d7 for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection 7a71 and 7#e7 for providing the benefit of the credit under subsection 7a7 to taxpayers who have already filed returns for calendar quarters ending before the date of the enactment of this ,act4 7j7 ,application of section ,this section shall apply only to qualified fixed expenses paid or accrued in calendar quarters ending on or after ,february #a1 #bjbj1 and beginning before ,january #a1 #bjbb4