3.0.0 6787 2023-01-11T13:42:57Z 2023-01-11T13:42:57Z House HR 2020-05-08 116 [Congressional Record Volume 166, Number 87 (Friday, May 8, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. SANCHEZ:H.R. 6787.Congress has the power to enact this legislation pursuantto the following:Article I, Section 7[Page H1987]]]> hswm00 Ways and Means Committee House Standing Referred to 2020-05-08T14:01:25Z The Heroes Act 116 6800 HR 2020-07-23 Committee on Small Business and Entrepreneurship. Hearings held. Related bill CRS 2020-05-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-05-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-05-08 Introduced in House IntroReferral 1000 9 Library of Congress S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 N Taxation Administrative law and regulatory procedures Appropriations Cardiovascular and respiratory health Department of Homeland Security Department of the Treasury Disability assistance Disaster relief and insurance Emergency medical services and trauma care Employee benefits and pensions Employment taxes Government trust funds Income tax exclusion Infectious and parasitic diseases Social security and elderly assistance Tax administration and collection, taxpayers Taxation 00 2020-05-08 Introduced in House 2020-05-29T12:58:52Z 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.

]]> Providing Essentials for Frontline Workers Act Display Title Providing Essentials for Frontline Workers Act Official Title as Introduced To provide a payroll credit for certain pandemic-related employee benefit expenses paid by employers. Introduced in House IH Short Title(s) as Introduced Providing Essentials for Frontline Workers Act Introduced in House IH Introduced in House 2020-05-08T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr6787ih/xml/BILLS-116hr6787ih.xml 2020-05-08 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.