Financial Relief Noting The Large Impact Of Our Nation's Essential Employees (FRNT LINE) Act This bill excludes from gross income wages of certain front-line employees during the COVID-19 (i.e., coronavirus disease 2019) emergency period (the period beginning on April 1, 2020, and ending on the earlier of the last day of the first month in which the COVID-19 emergency is no longer in effect, or December 31, 2020). The bill also suspends payment of payroll taxes during the emergency period for employees earning $50,000 or less. .
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Timeline
Introduced in Senate
Read twice and referred to the Committee on Finance.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Taxation
AppropriationsCardiovascular and respiratory healthChild care and developmentDisability assistanceElementary and secondary educationEmergency medical services and trauma careEmployment taxesFood assistance and reliefFood industry and servicesGovernment trust fundsHigher educationIncome tax creditsIncome tax exclusionInfectious and parasitic diseasesNutrition and dietPoverty and welfare assistancePreschool educationRetail and wholesale tradesSchool administrationSocial security and elderly assistanceTax administration and collection, taxpayersTax treatment of familiesTeaching, teachers, curriculaWages and earnings
Financial Relief Noting The Large Impact Of Our Nation’s Essential Employees (FRNT LINE) Act
USA116th CongressS-4213| Senate
| Updated: 7/20/2020
Financial Relief Noting The Large Impact Of Our Nation's Essential Employees (FRNT LINE) Act This bill excludes from gross income wages of certain front-line employees during the COVID-19 (i.e., coronavirus disease 2019) emergency period (the period beginning on April 1, 2020, and ending on the earlier of the last day of the first month in which the COVID-19 emergency is no longer in effect, or December 31, 2020). The bill also suspends payment of payroll taxes during the emergency period for employees earning $50,000 or less. .
AppropriationsCardiovascular and respiratory healthChild care and developmentDisability assistanceElementary and secondary educationEmergency medical services and trauma careEmployment taxesFood assistance and reliefFood industry and servicesGovernment trust fundsHigher educationIncome tax creditsIncome tax exclusionInfectious and parasitic diseasesNutrition and dietPoverty and welfare assistancePreschool educationRetail and wholesale tradesSchool administrationSocial security and elderly assistanceTax administration and collection, taxpayersTax treatment of familiesTeaching, teachers, curriculaWages and earnings