,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ejfg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #ah1 #bjbj,ms4
 ,ros5 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$it 
aga9/ payroll taxes to bus9esses &      
nonpr(it organizations t pur*ase or     
upgrade v5tilation & air filtration     
sy/ems to help prev5t ! spread (        
,,covid-#ai & o!r airborne communicable 
diseases4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,filt]+ & ,retr(itt+ !     
,environm5t = ,safe & ,heal?y           
,activities ,indoors & ,rev5ue 7,,fre%  
,,air7 = ,bus9esses ,act4  #b4 ,bus9ess 
v5tilation tax cr$it  7a7 ,9 g5]al ,9 ! 
case ( an employ]1 !re %all be all[$ z a
 cr$it aga9/ applicable employm5t taxes 
= ea* cal5d> qu>t] an am\nt equal to #ej
 p]c5t ( ! qualifi$ v5tilation1 zon+1 & 
air filtration & purification exp5ses   
paid or incurr$ by ! employ] dur+ su*   
cal5d> qu>t]4  7b7 ,limitations &       

refundability  7#a7 ,ov]all doll>       
limitation on cr$it ,! am\nt ( ! cr$it  
all[$ "u subsection 7a7 ) respect to any
 employ] = all cal5d> qu>t]s ) respect  
to any qualifi$ location %all n exce$   
#ae1jjj4  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 ( ! 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$ v5tilation1 zon+1 & air       
filtration & purification exp5ses2      
qualifi$ location ,= purposes ( ?is     
section-- 7#a7 ,9 g5]al ,! t]m qualifi$ 
v5tilation1 zon+1 & air filtration &    
purification exp5ses means am\nts paid  
or incurr$ by ! employ] =-- 7,a7 !      
pur*ase & in/allation ( a heat+1        
v5tilation1 & air condition+ sy/em-- 7i7
 :i* is plac$ 9 s]vice at a qualifi$    
location1  7ii7 :i* includes indoor air 
quality s5sors & controls1 &  7iii7     
:i*-- 7,i7 is design$ to filt] air at a 
rate equival5t to or 9 excess ( a ,,m]v 
#ac or equival5t level ( filtration1    
7,,ii7 uses ,,uv-bas$ purification1 or  
7,,iii7 provides a fre% air supply at   
lea/ #ag cubic feet p] m9ute p]         
occupant1 ! ability to conduct zon+ &   

sub-zon+1 & ! ability to direct air via 
directional & controll$ air outlets 9   
ord] to m9imize draft air ex*ange betwe5
 neighbor+ occupants or zones1  7,b7    
upgrad+ a heat+1 v5tilation1 & air      
condition+ sy/em at a qualifi$ location 
:i* does n meet ! requirem5ts ( any item
 ( subp>agraph 7,a77iii7 s t ! sy/em    
meets su* requirem5ts1  7,c7 ! pur*ase (
 any-- 7i7 air filt]-- 7,i7 :i* is us$ 9
 a heat+1 v5tilation1 & air condition+  
sy/em at a qualifi$ location1 &  7,,ii7 
:i* filt]s air at a rate equival5t to or
 9 excess ( a ,,m]v #ac or equival5t    
level ( filtration1 or  7ii7 ,,uv light 
bulb :i* is us$ 9 a heat+1 v5tilation1 &
 air condition+ sy/em at a qualifi$     
location1  7,d7 ! pur*ase ( any /& alone
 air clean] or air purifi]-- 7i7 :i* is 
plac$ 9 s]vice at su* qualifi$ location 
by ! employ]1  7ii7 :i* is capable (    
provid+ at lea/ #e air *anges p] h\r at 
su* qualifi$ location1 &  7iii7 :i*--   
7,i7 is capable ( us+ ,,hepa filt]s1    
7,,ii7 uses ,,uv-bas$ purification1 or  

7,,iii7 uses electronic air clean]s or  
ioniz]s to clean air at a rate equival5t
 to a ,,hepa filt]1 &  7,e7 ! pur*ase ( 
any-- 7i7 ,,hepa filt] us$ 9 an air     
clean] describ$ 9 subp>agraph           
7,d77iii77,i71  7ii7 ,,uv light bulb us$
 9 an air purifi] describ$ 9 subp>agraph
 7,d77iii77,,ii71 or  7iii7 purification
 compon5t us$ 9 an air purifi] describ$ 
9 subp>agraph 7,d77iii77,,iii74  7#b7   
,t]m9ation ,su* t]m %all n include any  
exp5ses = prop]ty plac$ 9 s]vice aft]   
,decemb] #ca1 #bjba4  7d7 ,o!r          
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    
,qualifi$ location ,! t]m qualifi$      
location means any location 9 ! ,unit$  
,/ates-- 7,a7 :i* is leas$ or own$ by ! 

employ]1 &  7,b7 at :i* an employ]      
conducts bus9ess4  7#c7 ,,covid-#ai     
,except :]e ! context cle>ly indicates  
o!rwise1 any ref]5ce 9 ?is section to   
,,covid-#ai %all be treat$ z includ+ a  
ref]5ce to ! virus :i* causes           
,,covid-#ai4  7#d7 ,secret>y ,! t]m     
,secret>y means ! ,secret>y ( !         
,treasury or su* ,secret>y's delegate4  
7#e7 ,o!r t]ms ,any t]m us$ 9 ?is       
section :i* is also us$ 9 *apt] #ba or  
#bb ( ! ,int]nal ,rev5ue ,code ( #aihf  
%all h ! same mean+ z :5 us$ 9 su*      
*apt]4  7e7 ,c]ta9 gov]nm5tal employ]s  
,?is section %all n apply to ! ,gov]nm5t
 ( ! ,unit$ ,/ates1 ! gov]nm5t ( any    
,/ate or political subdivision !re(1 or 
any ag5cy or in/rum5tality ( any ( !    
=ego+4  7f7 ,rules relat+ to employ]1   
etc  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 ,?ird-p>ty payors ,any  
cr$it all[$ "u subsection 7a7 %all be   
treat$ z a cr$it describ$ 9 section     
#ceaa7;d77#b7 ( su* ,code4  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 subsection 7a74  7h7 ,d5ial (  
d\ble b5efit ,= purposes ( *apt] #a (   
su* ,code-- 7#a7 ! gross income ( any   
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$it1
 &  7#b7 no d$uction or o!r b5efit %all 
be d5i$ or r$uc$ by reason ( exp5ses    
tak+ into acc\nt = purposes ( det]m9+ ! 
am\nt ( ! cr$it all[$ "u ?is section4   
7i7 ,election n ,to h section apply ,?is
 section %all n apply ) respect to any  
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  7j7 ,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  7k7 ,regulations & guidance ,! 
,secret>y %all prescribe su* regulations
 & o!r guidance z may be necess>y or    
appropriate to c>ry out ! purposes ( ?is

 section1 includ+-- 7#a7 ) 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 regulations or  
o!r guidance all[+ su* payors to submit 
docum5tation necess>y to sub/antiate !  
am\nt ( ! cr$it all[$ "u subsection 7a71
  7#b7 regulations or o!r guidance =    
recaptur+ ! b5efit ( cr$its det]m9$ "u  
subsection 7a7 9 cases :]e !re is a     
subsequ5t adju/m5t to ! cr$it det]m9$ "u
 su* subsection1 &  7#c7 regulations or 
o!r guidance to prev5t abuse ( !        
purposes ( ?is section4  7l7            
,application  7#a7 ,9 g5]al ,?is section
 %all only apply to am\nts paid or      
incurr$ aft] ,janu>y #ca1 #bjbj1 & be=e 
,janu>y #a1 #bjbb4  7#b7 ,special rule =
 c]ta9 am\nts paid or incurr$ 9 cal5d>  
qu>t]s end+ be=e ! date ( ! enactm5t (  
?is ,act ,= purposes ( ?is section1 9 ! 
case ( any am\nt paid or incurr$ aft]   

,janu>y #ca1 #bjbj1 & on or be=e ! la/  
day ( ! la/ cal5d> qu>t] end+ be=e !    
date ( ! enactm5t ( ?is ,act1 su* am\nt 
%all be treat$ z paid or incurr$ on su* 
date ( enactm5t4  7m7 ,volunt>y label+  
,n lat] ?an #ij days aft] ! date ( !    
enactm5t ( ?is ,act1 ! ,adm9i/rator ( ! 
,environm5tal ,protection ,ag5cy1 9     
consultation ) ! ,director ( ! ,c5t]s = 
,disease ,control & ,prev5tion & o!r    
appropriate ag5cies1 %all e/abli% a     
framework & guidel9es = a volunt>y label
 to c]tify t air pressure v5tilation1   
zon+1 fre% air intake1 purification1 or 
filtration sy/ems meet ! applicable     
/&>ds provid$ "u subsection 7c77#a74