US SB4214 | 2019-2020 | 116th Congress
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on July 20 2020 - 25% progression, died in committee
Action: 2020-07-20 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on July 20 2020 - 25% progression, died in committee
Action: 2020-07-20 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
A bill to provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.
Sponsors
Sen. Rob Portman [R-OH] | Sen. Marsha Blackburn [R-TN] |
History
Date | Chamber | Action |
---|---|---|
2020-07-20 | Senate | Read twice and referred to the Committee on Finance. |
Same As/Similar To
SB4318 (Related) 2020-07-27 - Read twice and referred to the Committee on Finance.
HB7615 (Related) 2020-07-16 - Referred to the House Committee on Ways and Means.
SB4537 (Related) 2020-09-08 - Read twice and referred to the Committee on Finance.
HB7615 (Related) 2020-07-16 - Referred to the House Committee on Ways and Means.
SB4537 (Related) 2020-09-08 - Read twice and referred to the Committee on Finance.
Subjects
Appropriations
Cardiovascular and respiratory health
Disability assistance
Emergency medical services and trauma care
Employment taxes
Government trust funds
Health promotion and preventive care
Health technology, devices, supplies
Infectious and parasitic diseases
Medical tests and diagnostic methods
Social security and elderly assistance
Taxation
Worker safety and health
Cardiovascular and respiratory health
Disability assistance
Emergency medical services and trauma care
Employment taxes
Government trust funds
Health promotion and preventive care
Health technology, devices, supplies
Infectious and parasitic diseases
Medical tests and diagnostic methods
Social security and elderly assistance
Taxation
Worker safety and health
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/116th-congress/senate-bill/4214/all-info |
Text | https://www.congress.gov/116/bills/s4214/BILLS-116s4214is.pdf |