,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dbac  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bj1 #bjbj ,ms4  
,ern/ introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to exclude f income
 & payroll taxes comp5sation receiv$ by 
front-l9e employees dur+ ! ,,covid-#ai  
em]g5cy4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,f9ancial ,relief ,not+ ,!  
,l>ge ,impact ,( ,our ,nation's         
,ess5tial ,employees 7,,frnt ,,l9e7     
,act4  #b4 ,def9itions ,= purposes ( ?is
 ,act3  7#a7 ,covid-#ai front-l9e       
employee ,! t]m ,,covid-#ai front-l9e   
employee means an employee-- 7,a7 ^:    
pr9cipal place ( employm5t dur+ !       
,,covid-#ai em]g5cy p]iod is on !       
employ]'s premises or at a prescrib$ "w 
place t is n home ( ! employee1 &  7,b7 
:o-- 7i7 is id5tifi$ z ess5tial critical
 infra/ructure work=ce pursuant to !    
guidance issu$ on ,m>* #ai1 #bjbj1 by   
,cyb]security & ,infra/ructure ,security
 ,ag5cy ( ! ,dep>tm5t ( ,homel&         

,security 7includ+ any revisions to su* 
guidance made aft] su* date71  7ii7     
p]=ms re/aurant & foods]vice "w1 includ+
 c>ry\t1 drive-?ru1 or food deliv]y "w1 
requir+ physical int]action )           
individuals or food products1 or  7iii7 
p]=ms educational "w1 s*ool nutrition   
"w1 & o!r "w requir$ to op]ate a s*ool  
facility1 includ+ e>ly *ildhood         
programs1 pres*ool programs1 elem5t>y & 
second>y education1 & high] education4  
7#b7 ,,covid-#ai em]g5cy p]iod ,! t]m   
,,covid-#ai em]g5cy p]iod means !       
p]iod-- 7,a7 beg9n+ on ,april #a1 #bjbj1
 &  7,b7 end+ on ! e>li] (-- 7i7 ! la/  
day ( ! fir/ mon? 9 :i* ! em]g5cy       
involv+ ,f$]al prim>y responsibility    
det]m9$ to exi/ by ! ,presid5t "u       
section #eja7;b7 ( ! ,rob]t ,t4 ,/af=d  
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act 7#db ,u4,s4,c4 #eaia7;b77 ) respect
 to ! ,coronavirus ,disease #bjai       
7,,covid-#ai7 is no long] 9 effect1 or  
7ii7 ,decemb] #ca1 #bjbj4  7#c7 ,o!r    
t]ms ,any t]m us$ 9 ?is ,act :i* is us$ 

9 *apt] #b ( ! ,int]nal ,rev5ue ,code ( 
#aihf %all h ! mean+ giv5 su* t]m "u su*
 *apt]4  #c4 ,exclusion f gross income =
 c]ta9 comp5sation ( front-l9e employees
 = ess5tial indu/ries dur+ ! ,,covid-#ai
 national em]g5cy  7a7 ,9 g5]al ,=      
purposes ( ! ,int]nal ,rev5ue ,code (   
#aihf1 gross income %all n include any  
wages receiv$ dur+ ! ,,covid-#ai em]g5cy
 p]iod by an individual :o is a         
,,covid-#ai front-l9e employee =        
employm5t z a ,,covid-#ai front-l9e     
employee4  7b7 ,limitation ,! am\nt (   
wages exclud$ f gross income "u         
subsection 7a7 = any mon? %all n exce$  
#h1hjc4ej = any mon? dur+ any "p ( :i*  
su* ,,covid-#ai front-l9e employee e>n$ 
income z an ess5tial critical           
infra/ructure employee4  7c7 ,special   
rule = *ild tax cr$it & e>n$ income     
cr$it ,= purposes ( sections #bd & #cb (
 ! ,int]nal ,rev5ue ,code ( #aihf1 an   
taxpay] may elect to treat am\nts       
exclud$ f gross income by reason (      
subsection 7a7 z e>n$ income4  7d7      

,report+ ,any employ] t makes a paym5t  
describ$ 9 subsection 7a7 dur+ a cal5d> 
ye> %all include ! am\nt ( su* paym5t z 
a sep>ately /at$ item on any writt5     
/atem5t requir$ "u section #fjea ( !    
,int]nal ,rev5ue ,code ( #aihf4  #d4    
,tempor>y susp5sion ( payroll taxes  7a7
 ,9 g5]al ,not)/&+ any o!r provision (  
law1 ) respect to remun]ation receiv$ by
 a ,,covid-#ai front-l9e employee = pay 
p]iods end+ aft] ! effective date ( ?is 
,act & be=e ! date describ$ 9 section   
#b7c77;,b71 ! rate ( tax "u #caja7;a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf %all be
 #j p]c5t 7includ+ = purposes ( det]m9+ 
! applicable p]c5tage "u sections       
#cbja7;a7 & #cbaa7;a7 ( su* ,code74  7b7
 ,limitation  7#a7 ,9 g5]al ,subsection 
7a7 %all n apply to any ,,covid-#ai     
front-l9e employee ^: annual wages = !  
cal5d> ye> is expect$ to exce$ #ej1jjj4 
7#b7 ,guidance ,! ,secret>y %all        
prescrib$ regulations or o!r guidance = 
purposes ( det]m9+ ! am\nt ( expect$    
annual wages = nonsal>i$ employees1     

includ+ = situations 9 :i* an employee  
expects annual wages 9 excess ( ! am\nt 
describ$ 9 p>agraph 7#a7 f m ?an #a     
employ]4  7c7 ,employ] notification ,!  
,secret>y ( ! ,treasury %all notify     
employ]s ( ! payroll tax susp5sion p]iod
 9 any mann] ! ,secret>y deems          
appropriate4  7d7 ,transf]s ( funds     
7#a7 ,transf]s to ,f$]al ,old-,age &    
,survivors ,insurance ,tru/ ,fund ,!re  
are h]eby appropriat$ to ! ,f$]al       
,old-,age & ,survivors ,tru/ ,fund & !  
,f$]al ,disability ,insurance ,tru/     
,fund e/abli%$ "u section #bja ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#dja7 am\nts equal to ! r$uction 9      
rev5ues to ! ,treasury by reason ( !    
application ( section #d4 ,am\nts       
appropriat$ 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 _h su* am5dm5ts n be5
 enact$4  7#b7 ,transf]s to ,social     
,security ,equival5t ,b5efit ,acc\nt    

,!re are h]eby appropriat$ to ! ,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$uction 9 rev5ues to ! ,treasury by  
reason ( ! application ( section #d4    
,am\nts appropriat$ 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* acc\nt _h su* am5dm5ts n 
be5 enact$4  7e7 ,coord9ation ) o!r     
,f$]al laws ,= purposes ( apply+ any    
provision ( ,f$]al law o!r ?an !        
provisions ( ! ,int]nal ,rev5ue ,code ( 
#aihf1 ! rate ( tax 9 effect "u section 
#caja7;a7 ( su* ,code %all be det]m9$   
)\t reg>d to ! r$uction 9 su* rate "u   
?is section4