S. 2936 · 117th Congress
A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related…
Full title
A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.
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Never voted on. It didn't reach a floor vote before the 117th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
CassidySponsorNo cosponsors.
This bill modifies the employee retention tax credit (the credit for payment of wages of employees in businesses adversely affected by COVID-19) to eliminate stock attribution rules for individuals related to a taxpayer.
What it does: CRS summary · Introduced in Senate · Oct 5, 2021
This bill modifies the employee retention tax credit (the credit for payment of wages of employees in businesses adversely affected by COVID-19) to eliminate stock attribution rules for individuals related to a taxpayer.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.
Latest action (Oct 5, 2021): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Oct 5, 2021
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.