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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

20 July 2020 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Portman, Rob [R-OH], Sen. Blackburn, Marsha [R-TN]

Subjects

Taxation

Source updated

7 April 2025

Taxation

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.

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

Timeline

  1. 20 July 2020

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 20 July 2020

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 20 July 2020

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 20 July 2020

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 20 July 2020

    Open at official source

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Sponsors

Related records

Sources

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