[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1807 Introduced in House (IH)]
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117th CONGRESS
1st Session
H. R. 1807
To provide a payroll tax credit for best practices training expenses
associated with protecting employees from COVID-19.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 11, 2021
Mr. Cawthorn introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To provide a payroll tax credit for best practices training expenses
associated with protecting employees from COVID-19.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Businesses Preparing for a Better
Tomorrow Act''.
SEC. 2. WORKPLACE TRAINING TAX CREDIT.
(a) In General.--In the case of an employer, there shall be allowed
as a credit against applicable employment taxes for each calendar
quarter an amount equal to 50 percent of the sum of the qualified
workplace training expenses paid or incurred by the employer during
such calendar quarter.
(b) Limitations and Refundability.--
(1) Limitation.--
(A) In general.--The amount of the credit allowed
under subsection (a) with respect to any employer for
any calendar quarter shall not exceed the excess (if
any) of--
(i) the applicable dollar limit with
respect to such employer for such calendar
quarter; over
(ii) the aggregate credits allowed under
subsection (a) with respect to such employer
for all preceding calendar quarters.
(B) Applicable dollar limit.--The term ``applicable
dollar limit'' means, with respect to any employer for
any calendar quarter, the sum of--
(i) $1,000, multiplied so much of the
average number of employees employed by such
employer during such calendar quarter as does
not exceed 500; plus
(ii) $750, multiplied by so much of such
average number of employees as exceeds 500 but
does not exceed 1,000; plus
(iii) $500, multiplied by so much of such
average number of employees as exceeds 1,000.
(2) Credit limited to employment taxes.--The credit allowed
by subsection (a) with respect to any calendar quarter shall
not exceed the applicable employment taxes (reduced by any
credits allowed under subsections (e) and (f) of section 3111
of the Internal Revenue Code of 1986, sections 7001 and 7003 of
the Families First Coronavirus Response Act, and section 2301
of the CARES Act) on the wages paid with respect to the
employment of all the employees of the eligible employer for
such calendar quarter.
(3) Refundability of excess credit.--
(A) In general.--If the amount of the credit under
subsection (a) exceeds the limitation of paragraph (2)
for any calendar quarter, such excess shall be treated
as an overpayment that shall be refunded under sections
6402(a) and 6413(b) of the Internal Revenue Code of
1986.
(B) Treatment of payments.--For purposes of section
1324 of title 31, United States Code, any amounts due
to the employer under this paragraph shall be treated
in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such
section.
(c) Qualified Workplace Training Expenses.--For purposes of this
section, the term ``qualified workplace training expenses'' means
amounts paid or incurred by the employer for education and training
with respect to industry best practices that ensure--
(1) the health and safety of employees in the workplace
with respect to COVID-19; and
(2) the prevention of the spread of COVID-19 in the
workplace.
(d) Definitions.--For purposes of this section--
(1) Applicable employment taxes.--The term ``applicable
employment taxes'' means the following:
(A) The taxes imposed under section 3111(a) of the
Internal Revenue Code of 1986.
(B) So much of the taxes imposed under section
3221(a) of such Code as are attributable to the rate in
effect under section 3111(a) of such Code.
(2) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury or the Secretary's delegate.
(e) Special Rules.--
(1) Aggregation rule.--All persons treated as a single
employer under subsection (a) or (b) of section 52 of the
Internal Revenue Code of 1986, or subsection (m) or (o) of
section 414 of such Code, shall be treated as one employer for
purposes of this section.
(2) Denial of double benefit.--
(A) In general.--Rules similar to the rules of
paragraphs (1) and (2) of section 280C(b) shall apply
for purposes of this section.
(B) Expenses not taken into account more than
once.--Any qualified workplace reconfiguration expense
or qualified workplace technology expense shall not be
treated as a qualified employee protection expense and
any qualified workplace technology expense shall not be
treated as a qualified workplace reconfiguration
expense.
(3) Third-party payors.--Any credit allowed under this
section shall be treated as a credit described in section
3511(d)(2) of such Code.
(4) Election not to have section apply.--This section shall
not apply with respect to any eligible employer for any
calendar quarter if such employer elects (at such time and in
such manner as the Secretary may prescribe) not to have this
section apply.
(f) Transfers to Certain Trust Funds.--There are hereby
appropriated to the Federal Old-Age and Survivors Insurance Trust Fund
and the Federal Disability Insurance Trust Fund established under
section 201 of the Social Security Act (42 U.S.C. 401) and the Social
Security Equivalent Benefit Account established under section 15A(a) of
the Railroad Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal
to the reduction in revenues to the Treasury by reason of this section
(without regard to this subsection). Amounts appropriated by the
preceding sentence shall be transferred from the general fund at such
times and in such manner as to replicate to the extent possible the
transfers which would have occurred to such Trust Fund or Account had
this section not been enacted.
(g) Treatment of Deposits.--The Secretary shall waive any penalty
under section 6656 of the Internal Revenue Code of 1986 for any failure
to make a deposit of any applicable employment taxes if the Secretary
determines that such failure was due to the reasonable anticipation of
the credit allowed under this section.
(h) Application.--This section shall only apply to amounts paid or
incurred after March 12, 2020, and before January 1, 2022.
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