,,ii  #aagth ,,congress  #b;d ,session  
,s4 #cfbe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #aj1 
#bjbb,ms4 ,hassan 7for herself1 ,mr4    
,scott of ,south ,carolina1 ,mr4        
,warner1 ,mrs4 ,capito1 and ,mr4        
,cardin7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to temporarily reinstate the      
employee retention credit for employers 
subject to closure due to ,,covid-#ai4  
#a4 ,short title ,this ,act may be cited
 as the ,employee ,retention ,tax       
,credit ,reinstatement ,act4  #b4       
,temporary reinstatement of employee    
retention credit for employers subject  
to closure due to ,,covid-#ai  7a7 ,in  
general ,section #cacd of the ,internal 
,revenue ,code of #aihf 7as amended by  
section #hjfjd of the ,infrastructure   
,investment and ,jobs ,act7 is amended--
 7#a7 in subsection 7c77#e71 by striking
 and at the end of subparagraph 7,a71 by

 striking the period at the end of      
subparagraph 7,b7 and inserting 1 and1  
and by adding at the end the following  
new subparagraph3  7,c7 which1 with     
respect to such calendar quarter1 is not
 described in subclause 7,i7 or 7,,ii7  
of paragraph 7#b77;,a77ii74  1 and  7#b7
 in subsection 7n71 by striking ,october
 #a1 #bjba 7or1 in the case of wages    
paid an eligible employer which is a    
recovery startup business1 ,january #a1 
#bjbb7 and inserting ,january #a1 #bjbb4
  7b7 ,effective date ,the amendments   
made by this section shall apply to     
calendar quarters beginning after       
,september #cj1 #bjba4