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United States · Bill · S

S. 4214 (116th)

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

referredUnited States· United States Congress· EN

Introduced

20 July 2020

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

This bill allows employers a 50% payroll tax credit for the cost of qualified employee protection expenses and qualified workplace reconfiguration expenses paid in a 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; and 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.

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Versions

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Documents

3 official files

Introduced in Senate (text)

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Sources

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