H.R. 6787 · 116th Congress
Providing Essentials for Frontline Workers Act
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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
SánchezSponsorNo cosponsors.
This bill allows an employer a payroll tax credit for certain pandemic-related employee benefit expenses paid by such employer after March 12, 2020, and before January 1, 2021. The amount of such credit is 50% of the pandemic-related expenses of essential employees and 30% for other employees.
What it does: CRS summary · Introduced in House · May 8, 2020
Providing Essentials for Frontline Workers Act
This bill allows an employer a payroll tax credit for certain pandemic-related employee benefit expenses paid by such employer after March 12, 2020, and before January 1, 2021. The amount of such credit is 50% of the pandemic-related expenses of essential employees and 30% for other employees. The amount of expenses taken into account for purposes of the credit for any employee may not exceed $5,000 in any calendar quarter.
The bill defines qualified pandemic-related employee benefit expenses as amounts paid to an employee that are excludible from gross income as disaster relief payments related to COVID-19 (i.e., coronavirus disease 2019) and that the employee has elected to treat as a pandemic-related expense.
The credit is not allowed to the federal government or its agencies, except for tax-exempt organizations.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Providing Essentials for Frontline Workers Act
Latest action (May 8, 2020): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: May 8, 2020
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.