,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dagh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #b1 #bjbj ,ms4   
,s9ema 7= h]self & ,mr4 ,cram]7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to provide = a     
cr$it aga9/ employm5t taxes = c]ta9     
workplace safety exp5ses1 & = o!r       
purposes4  #a4 ,tax cr$it = safety      
improvem5ts  7a7 ,9 g5]al ,9 ! case ( an
 eligible employ]1 !re %all be all[$ z a
 cr$it aga9/ applicable employm5t taxes 
= ea* cal5d> qu>t] an am\nt equal to #ej
 p]c5t ( ! qualifi$ exp5ses paid or     
incurr$ by su* employ] dur+ su* cal5d>  
qu>t]4  7b7 ,limitations & refundability
  7#a7 ,limitation ,! qualifi$ fix$     
exp5ses :i* may be tak5 into acc\nt "u  
subsection 7a7 by any eligible employ] =
 any cal5d> qu>t] %all n exce$--  7,a7 9
 ! case ( any cal5d> qu>t] beg9n+ 9     
#bjbj1 #ejj1jjj1 &  7,b7 9 ! case ( any 
cal5d> qu>t] beg9n+ aft] #bjbj1         
#bej1jjj4  7#b7 ,cr$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 =
 su* qu>t]7 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  
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  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] means any employ]--    
7i7 :i* 0 c>ry+ on a trade or bus9ess at
 any "t dur+ cal5d> qu>t]1 &  7ii7 :i*  
has n m ?an #b1jjj full-"t equival5t    
employees 7)9 ! mean+ ( section         
#de,r7d77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf7 = ! taxable ye>4  7,b7         
,tax-exempt organizations ,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 subp>agraph 7,a77i7 %all  
apply to all op]ations ( su*            
organization4  7#c7 ,qualifi$ exp5ses ,=

 purposes ( ?is section--  7,a7 ,9 g5]al
 ,! t]m qualifi$ exp5ses means any am\nt
 paid or incurr$ aft] ,febru>y #a1      
#bjbj1 =-- 7i7 qualifi$ equipm5t &      
s]vices = ! purposes ( prev5t+ infection
 relat$ to ,,s>s-,co,v-#b1 or  7ii7 !   
reconfiguration ( facilities = su*      
purposes1 or  7iii7 qualifi$ education &
 tra9+ ( employees = new bus9ess        
proc$ures relat$ to prev5t+ ,,covid-#ai 
transmission4  7,b7 ,qualifi$ equipm5t &
 s]vices ,! t]m qualifi$ equipm5t &     
s]vices means-- 7i7 any product or      
mat]ial :i*--  7,i7 s]ves z p]sonal     
protective equipm5t or z a b>ri] erect$ 
to prev5t virus spread betwe5 cu/om]s & 
employees1 includ+ plexiglass in/all$ at
 ca%i]s & o!r c\nt]s1 & p>titions to    
sep>ate cu/om]s1  7,,ii7 is a           
dis9fectant product regi/]$ by !        
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy = :i* ! ,adm9i/rator 
( ! ,environm5tal ,protection ,ag5cy has
 approv$ an em]g+ viral pa?og5 claim t  
applies ) respect to use aga9/          

,,s>s-,co,v-#b1  7,,iii7 is a !rmomet]1 
or  7,,iv7 is approv$ by ! ,food & ,drug
 ,adm9i/ration = te/+ = ,,covid-#ai     
7includ+ diagnosic te/+ & s]ology te/+  
to detect antibodies7 by ! eligible     
employ]1 9 conjunction ) a c]tifi$      
diagno/ics laboratory or heal? c>e      
provid]1  7ii7 any-- 7,i7 contactless   
po9t-(-sale sy/em1  7,,ii7 new s(tw>e & 
te*nology to assi/ 9 ma9ta9+ social     
di/anc+1  7,,iii7 application = report+ 
employee symptom or provid+ wellness    
*ecks1 &  7,,iv7 prop]ty us$ to enable  
curbside pickup or deliv]y s]vices1     
7iii7 h& sanitiz]1  7iv7 any sign relat$
 to public heal? aw>5ess1 social        
di/anc+1 or alt]$ s]vices su* z curbside
 pickups1 &  7v7 s]vices =--  7,i7      
clean+ & dis9fect+1 or  7,,ii7 te/+ =   
,,covid-#ai by a c]tifi$ diagno/ics     
laboratory1 &  7vi7 su* o!r equipm5t or 
te*nology z det]m9$ by ! ,secret>y1 9   
consultation ) ! ,secret>y ( ,labor1 !  
,secret>y ( ,heal? & ,human ,s]vices1 ! 
,director ( ! ,c5t]s = ,disease ,control

 & ,prev5tion1 ! ,commission] ( ! ,food 
& ,drug ,adm9i/ration1 ! ,secret>y (    
,vet]ans ,affairs1 ! ,secret>y (        
,def5se1 & ! ,secret>y ( ,agriculture1  
det]m9es is necess>y & appropriate =    
prev5t+ ,,covid-#ai & is recomm5d$ z "p 
( ! ,f$]al gov]nm5t's recomm5dations =  
safe workplaces4  ,su* t]m %all n       
include any equipm5t :i* is n = use 9 ! 
,unit$ ,/ates or any s]vice :i* is n    
conduct$ 9 ! ,unit$ ,/ates4  7,c7       
,qualifi$ education & tra9+ ,! t]m      
qualifi$ education & tra9+ means        
education or tra9+ provid$ by an        
accr$it$ tra9+ in/itution1 an           
indu/ry-recogniz$ trade association1 or 
ano!r nonpr(it entity4  7#d7 ,secret>y  
,! t]m ,secret>y means ! ,secret>y ( !  
,treasury or ! ,secret>y's delegate4    
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$it4  7f7   
,election n ,to h section apply ,?is    
section %all n apply ) respect to any   
eligible employ] = any cal5d> qu>t] if  
su* employ] elects 7at su* "t & 9 su*   
mann] z ! ,secret>y may prescribe7 n to 
h ?is section apply4  7g7 ,transf]s to  
c]ta9 tru/ funds ,!re are h]eby         
appropriat$ 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$4  7h7 ,treatm5t (  
deposits ,! ,secret>y %all waive any    
p5alty "u section #ffef ( su* ,code =   
any failure to make a deposit (         
applicable employm5t taxes if !         
,secret>y det]m9es t su* failure 0 due  
to ! anticipation ( ! cr$it all[$ "u ?is
 section4  7i7 ,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 ( ! cr$it at ! "t ( fil+ !   
return ( tax = ! applicable 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* payors1  7#d7 =      
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 7a71 &  7#e7 = provid+ !    
b5efit ( ! cr$it "u subsection 7a7 to   
taxpay]s :o h already fil$ returns =    
cal5d> qu>t]s end+ be=e ! date ( !      
enactm5t ( ?is ,act4  7j7 ,application (
 section ,?is section %all apply only to
 qualifi$ fix$ exp5ses paid or accru$ 9 
cal5d> qu>t]s end+ on or aft] ,febru>y  
#a1 #bjbj1 & beg9n+ be=e ,janu>y #a1    
#bjbb4