PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 7615 (116th)

To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.

referredUnited States· United States Congress· EN

Introduced

16 July 2020

Last action

16 July 2020 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Tom Rice, Lloyd Smucker, Rep. Thompson, Glenn [R-PA-15], Bill Flores, Rep. Latta, Robert E. [R-OH-5], Tom Reed, Chris Stewart, Pete Olson, David McKinley, FRED UPTON, Rep. Arrington, Jodey C. [R-TX-19], Neal Dunn, Rep. Schweikert, David [R-AZ-1], Brad Wenstrup, Rep. Barr, Andy [R-KY-6], Rep. Miller, Carol D. [R-WV-1], Mike Gallagher

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

This bill allows employers a payroll tax credit for 50% of the sum of qualified employee protection expenses, qualified workplace reconfiguration expenses, and qualified workplace technology expenses paid for each calendar quarter. The bill defines qualified employee protection expenses as the cost of testing employees for COVID-19 (i.e., coronavirus disease 2019), equipment to protect employees from COVID-19, and cleaning products or services for preventing the spread of COVID-19; qualified workplace reconfiguration expenses as amounts paid to design and reconfigure retail space, work areas, break areas, or other employee or customer areas for the primary purpose of preventing the spread of COVID-19, and such design and reconfiguration is completed pursuant to a plan in place before March 13, 2020, and completed before January 1, 2021; and qualified workplace technology expenses as amounts paid for technology systems that employees or customers use for the primary purpose of preventing the spread of COVID-19 and limiting physical contact, and is acquired after March 12, 2020, and placed in service before January 1, 2021.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 16 July 2020

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 16 July 2020

    Referred

    Referred to the Subcommittee on Select Revenue Measures.

    Source: Committee

  3. 16 July 2020

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 16 July 2020

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.