[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6161 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 6161

To amend the Internal Revenue Code of 1986 to temporarily reinstate the 
   employee retention credit for employers subject to closure due to 
                               COVID-19.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 7, 2021

Mrs. Miller of West Virginia (for herself, Mrs. Murphy of Florida, Mr. 
Hern, and Ms. Sewell) introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to temporarily reinstate the 
   employee retention credit for employers subject to closure due to 
                               COVID-19.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Employee Retention Tax Credit 
Reinstatement Act''.

SEC. 2. TEMPORARY REINSTATEMENT OF EMPLOYEE RETENTION CREDIT FOR 
              EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19.

    (a) In General.--Section 3134 of the Internal Revenue Code of 1986 
(as amended by section 80604 of the Infrastructure Investment and Jobs 
Act) is amended--
            (1) in subsection (c)(5), by striking ``and'' at the end of 
        subparagraph (A), by striking the period at the end of 
        subparagraph (B) and inserting ``, and'', and by adding at the 
        end the following new subparagraph:
                    ``(C) which, with respect to such calendar quarter, 
                is not described in subclause (I) or (II) of paragraph 
                (2)(A)(ii).'', and
            (2) in subsection (n), by striking ``October 1, 2021 (or, 
        in the case of wages paid an eligible employer which is a 
        recovery startup business, January 1, 2022)'' and inserting 
        ``January 1, 2022''.
    (b) Effective Date.--The amendments made by this section shall 
apply to calendar quarters beginning after September 30, 2021.
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