H.R.6787 - Providing Essentials for Frontline Workers Act116th Congress (2019-2020) |
|Sponsor:||Rep. Sanchez, Linda T. [D-CA-38] (Introduced 05/08/2020)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 05/08/2020 Referred to the House Committee on Ways and Means. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
- Passed House
- Passed Senate
- To President
- Became Law
Summary: H.R.6787 — 116th Congress (2019-2020)All Information (Except Text)
Introduced in House (05/08/2020)
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.