This bill allows employers a payroll tax credit for 50% of the sum of qualified employee protection expenses, qualified workplace reconfiguration expenses, and qualified workplace technology expenses paid for each 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; 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; and qualified workplace technology expenses as amounts paid for technology systems that employees or customers use for the primary purpose of preventing the spread of COVID-19 and limiting physical contact, and is acquired after March 12, 2020, and placed in service before January 1, 2021.
AppropriationsCardiovascular and respiratory healthComputers and information technologyDisability assistanceEmergency medical services and trauma careEmployment taxesGovernment trust fundsHealth promotion and preventive careHealth technology, devices, suppliesInfectious and parasitic diseasesMedical tests and diagnostic methodsSocial security and elderly assistanceWorker safety and health
To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.
USA116th CongressHR-7615| House
| Updated: 7/16/2020
This bill allows employers a payroll tax credit for 50% of the sum of qualified employee protection expenses, qualified workplace reconfiguration expenses, and qualified workplace technology expenses paid for each 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; 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; and qualified workplace technology expenses as amounts paid for technology systems that employees or customers use for the primary purpose of preventing the spread of COVID-19 and limiting physical contact, and is acquired after March 12, 2020, and placed in service before January 1, 2021.
AppropriationsCardiovascular and respiratory healthComputers and information technologyDisability assistanceEmergency medical services and trauma careEmployment taxesGovernment trust fundsHealth promotion and preventive careHealth technology, devices, suppliesInfectious and parasitic diseasesMedical tests and diagnostic methodsSocial security and elderly assistanceWorker safety and health