S. 4214

Referred to Committee

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

Introduced 7/20/2020•116th Congress•Senate

Latest Action

Read twice and referred to the Committee on Finance.

7/20/2020 • Senate

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.

Introduced in Senate • 7/20/2020

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Topics & Subjects

Policy Area: Taxation

AppropriationsCardiovascular and respiratory healthDisability assistanceEmergency medical services and trauma careEmployment taxesGovernment trust fundsHealth promotion and preventive careHealth technology, devices, suppliesInfectious and parasitic diseasesMedical tests and diagnostic methodsSocial security and elderly assistanceWorker safety and health