3.0.0 4213 2023-01-11T13:45:39Z 2023-01-11T13:45:39Z Senate S 2020-07-20 116 ssfi00 Finance Committee Senate Standing Referred to 2020-07-20T20:44:39Z 2020-07-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2020-07-20 Introduced in Senate IntroReferral 10000 9 Library of Congress E000295 Sen. Ernst, Joni [R-IA] Joni Ernst R IA N Taxation Appropriations Cardiovascular and respiratory health Child care and development Disability assistance Elementary and secondary education Emergency medical services and trauma care Employment taxes Food assistance and relief Food industry and services Government trust funds Higher education Income tax credits Income tax exclusion Infectious and parasitic diseases Nutrition and diet Poverty and welfare assistance Preschool education Retail and wholesale trades School administration Social security and elderly assistance Tax administration and collection, taxpayers Tax treatment of families Teaching, teachers, curricula Wages and earnings Taxation 00 2020-07-20 Introduced in Senate 2020-07-31T14:38:05Z 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on April 1, 2020, and ending on the earlier of the last day of the first month in which the COVID-19 emergency is no longer in effect, or December 31, 2020).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.

.]]> Financial Relief Noting The Large Impact Of Our Nation’s Essential Employees (FRNT LINE) Act Display Title Financial Relief Noting The Large Impact Of Our Nation’s Essential Employees (FRNT LINE) Act Short Title(s) as Introduced Financial Relief Noting The Large Impact Of Our Nation’s Essential Employees (FRNT LINE) Act Introduced in Senate IS Official Title as Introduced A bill to exclude from income and payroll taxes compensation received by front-line employees during the COVID-19 emergency. Introduced in Senate IS Introduced in Senate 2020-07-20T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s4213is/xml/BILLS-116s4213is.xml 2020-07-20 Read twice and referred to the Committee on Finance. 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.