,,ii #aafth ,,congress #b;d ,session ,s4 #ejfg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #ah1 #bjbj,ms4 ,rosen 7for herself and ,mr4 ,cramer7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide a credit against payroll taxes to businesses and nonprofit organizations that purchase or upgrade ventilation and air filtration systems to help prevent the spread of ,,covid-#ai and other airborne communicable diseases4 #a4 ,short title ,this ,act may be cited as the ,filtering and ,retrofitting the ,environment for ,safe and ,healthy ,activities ,indoors and ,revenue 7,,fresh ,,air7 for ,businesses ,act4 #b4 ,business ventilation tax credit 7a7 ,in general ,in the case of an 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 ventilation1 zoning1 and air filtration and purification expenses paid or incurred by the employer during such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,overall dollar limitation on credit ,the amount of the credit allowed under subsection 7a7 with respect to any employer for all calendar quarters with respect to any qualified location shall not exceed #ae1jjj4 7#b7 ,credit limited to employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa of the ,internal ,revenue ,code of #aihf1 sections #gjja and #gjjc of the ,families ,first ,coronavirus ,response ,act1 and section #bcja of the ,,cares ,act7 on the wages paid with respect to the employment of all the employees of the 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 the 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 ,qualified ventilation1 zoning1 and air filtration and purification expenses2 qualified location ,for purposes of this section-- 7#a7 ,in general ,the term qualified ventilation1 zoning1 and air filtration and purification expenses means amounts paid or incurred by the employer for-- 7,a7 the purchase and installation of a heating1 ventilation1 and air conditioning system-- 7i7 which is placed in service at a qualified location1 7ii7 which includes indoor air quality sensors and controls1 and 7iii7 which-- 7,i7 is designed to filter air at a rate equivalent to or in excess of a ,,merv #ac or equivalent level of filtration1 7,,ii7 uses ,,uv-based purification1 or 7,,iii7 provides a fresh air supply at least #ag cubic feet per minute per occupant1 the ability to conduct zoning and sub-zoning1 and the ability to direct air via directional and controlled air outlets in order to minimize draft air exchange between neighboring occupants or zones1 7,b7 upgrading a heating1 ventilation1 and air conditioning system at a qualified location which does not meet the requirements of any item of subparagraph 7,a77iii7 so that the system meets such requirements1 7,c7 the purchase of any-- 7i7 air filter-- 7,i7 which is used in a heating1 ventilation1 and air conditioning system at a qualified location1 and 7,,ii7 which filters air at a rate equivalent to or in excess of a ,,merv #ac or equivalent level of filtration1 or 7ii7 ,,uv light bulb which is used in a heating1 ventilation1 and air conditioning system at a qualified location1 7,d7 the purchase of any stand alone air cleaner or air purifier-- 7i7 which is placed in service at such qualified location by the employer1 7ii7 which is capable of providing at least #e air changes per hour at such qualified location1 and 7iii7 which-- 7,i7 is capable of using ,,hepa filters1 7,,ii7 uses ,,uv-based purification1 or 7,,iii7 uses electronic air cleaners or ionizers to clean air at a rate equivalent to a ,,hepa filter1 and 7,e7 the purchase of any-- 7i7 ,,hepa filter used in an air cleaner described in subparagraph 7,d77iii77,i71 7ii7 ,,uv light bulb used in an air purifier described in subparagraph 7,d77iii77,,ii71 or 7iii7 purification component used in an air purifier described in subparagraph 7,d77iii77,,iii74 7#b7 ,termination ,such term shall not include any expenses for property placed in service after ,december #ca1 #bjba4 7d7 ,other 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 ,qualified location ,the term qualified location means any location in the ,united ,states-- 7,a7 which is leased or owned by the employer1 and 7,b7 at which an employer conducts business4 7#c7 ,,covid-#ai ,except where the context clearly indicates otherwise1 any reference in this section to ,,covid-#ai shall be treated as including a reference to the virus which causes ,,covid-#ai4 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or such ,secretary's delegate4 7#e7 ,other terms ,any term used in this section which is also used in chapter #ba or #bb of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such chapter4 7e7 ,certain governmental employers ,this section shall not apply to the ,government of the ,united ,states1 the government of any ,state or political subdivision thereof1 or any agency or instrumentality of any of the foregoing4 7f7 ,rules relating to employer1 etc 7#a7 ,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 7#b7 ,third-party payors ,any credit allowed under subsection 7a7 shall be treated as a credit described in section #ceaa7;d77#b7 of such ,code4 7g7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef of the ,internal ,revenue ,code of #aihf for any failure to make a deposit of any applicable employment taxes if the ,secretary determines that such failure was due to the reasonable anticipation of the credit allowed under subsection 7a74 7h7 ,denial of double benefit ,for purposes of chapter #a of such ,code-- 7#a7 the gross income of any 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 credit1 and 7#b7 no deduction or other benefit shall be denied or reduced by reason of expenses taking into account for purposes of determining the amount of the credit allowed under this section4 7i7 ,election not ,to have section apply ,this section shall not apply with respect to any 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 7j7 ,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 7k7 ,regulations and guidance ,the ,secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this section1 including-- 7#a7 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 regulations or other guidance allowing such payors to submit documentation necessary to substantiate the amount of the credit allowed under subsection 7a71 7#b7 regulations or other guidance for recapturing the benefit of credits determined under subsection 7a7 in cases where there is a subsequent adjustment to the credit determined under such subsection1 and 7#c7 regulations or other guidance to prevent abuse of the purposes of this section4 7l7 ,application 7#a7 ,in general ,this section shall only apply to amounts paid or incurred after ,january #ca1 #bjbj1 and before ,january #a1 #bjbb4 7#b7 ,special rule for certain amounts paid or incurred in calendar quarters ending before the date of the enactment of this ,act ,for purposes of this section1 in the case of any amount paid or incurred after ,january #ca1 #bjbj1 and on or before the last day of the last calendar quarter ending before the date of the enactment of this ,act1 such amount shall be treated as paid or incurred on such date of enactment4 7m7 ,voluntary labeling ,not later than #ij days after the date of the enactment of this ,act1 the ,administrator of the ,environmental ,protection ,agency1 in consultation with the ,director of the ,centers for ,disease ,control and ,prevention and other appropriate agencies1 shall establish a framework and guidelines for a voluntary label to certify that air pressure ventilation1 zoning1 fresh air intake1 purification1 or filtration systems meet the applicable standards provided under subsection 7c77#a74