,,ii  #aahth ,,congress  #ast ,session  
,s4 #ceeb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #ad1 
#bjbc,mr4 ,kennedy introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,taxpayer      
,certainty and ,disaster ,tax ,relief   
,act of #bjbj to allow qualified        
tax-exempt organizations to claim the   
employee retention credit for employers 
affected by qualified disasters against 
,medicare hospital insurance taxes4  #a4
 ,credit against ,medicare hospital     
insurance tax  7a7 ,in general          
,paragraph 7#a7 of section #cjc7;d7 of  
the ,taxpayer ,certainty and ,disaster  
,tax ,relief ,act of #bjbj is amended by
 striking tax imposed by section        
#caaa7;a7 and inserting taxes imposed by
 subsections 7a7 and 7b7 of section     
#caaa4  7b7 ,conforming amendment       
,subparagraph 7,a7 of section           
#cjc7;d77#c7 of the ,taxpayer ,certainty
 and ,disaster ,tax ,relief ,act of     

#bjbj is amended by striking tax imposed
 by section #caaa7;a7 and inserting     
taxes imposed by subsections 7a7 and 7b7
 of section #caaa4  7c7 ,transfers to   
trust funds ,paragraph 7#e7 of section  
#cjc7;d7 of the ,taxpayer ,certainty and
 ,disaster ,tax ,relief ,act of #bjbj is
 amended by inserting 1 the ,federal    
,hospital ,insurance ,trust ,fund       
established under section #ahag of such 
,act 7#db ,u4,s4,c4 #acie;i71 after 7#db
 ,u4,s4,c4 #dja74  7d7 ,effective date  
,the amendments made by this section    
shall apply as if included in the       
enactment of section #cjc of the        
,taxpayer ,certainty and ,disaster ,tax 
,relief ,act of #bjbj4