[Congressional Record Volume 166, Number 139 (Wednesday, August 5, 2020)]
[Senate]
[Pages S4954-S4955]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 2583. Ms. ERNST submitted an amendment intended to be proposed to
amendment SA 2499 proposed by Mr.
[[Page S4955]]
McConnell to the bill S. 178, to condemn gross human rights violations
of ethnic Turkic Muslims in Xinjiang, and calling for an end to
arbitrary detention, torture, and harassment of these communities
inside and outside China; which was ordered to lie on the table; as
follows:
At the end, add the following:
TITLE II--FRNT LINE ACT
SEC. 201. SHORT TITLE.
This title may be cited as the ``Financial Relief Noting
The Large Impact Of Our Nation's Essential Employees (FRNT
LINE) Act''.
SEC. 202. DEFINITIONS.
For purposes of this title:
(1) Covid-19 front-line employee.--The term ``COVID-19
front-line employee'' means an employee--
(A) whose principal place of employment during the COVID-19
emergency period is on the employer's premises or at a
prescribed work place that is not home of the employee, and
(B) who--
(i) is identified as essential critical infrastructure
workforce pursuant to the guidance issued on March 19, 2020,
by Cybersecurity and Infrastructure Security Agency of the
Department of Homeland Security (including any revisions to
such guidance made after such date),
(ii) performs restaurant and foodservice work, including
carryout, drive-thru, or food delivery work, requiring
physical interaction with individuals or food products, or
(iii) performs educational work, school nutrition work, and
other work required to operate a school facility, including
early childhood programs, preschool programs, elementary and
secondary education, and higher education.
(2) COVID-19 emergency period.--The term ``COVID-19
emergency period'' means the period--
(A) beginning on April 1, 2020, and
(B) ending on the earlier of--
(i) the last day of the first month in which the emergency
involving Federal primary responsibility determined to exist
by the President under section 501(b) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5191(b)) with respect to the Coronavirus Disease 2019
(COVID-19) is no longer in effect, or
(ii) December 31, 2020.
(3) Other terms.--Any term used in this title which is used
in chapter 2 of the Internal Revenue Code of 1986 shall have
the meaning given such term under such chapter.
SEC. 203. EXCLUSION FROM GROSS INCOME FOR CERTAIN
COMPENSATION OF FRONT-LINE EMPLOYEES FOR
ESSENTIAL INDUSTRIES DURING THE COVID-19
NATIONAL EMERGENCY.
(a) In General.--For purposes of the Internal Revenue Code
of 1986, gross income shall not include any wages received
during the COVID-19 emergency period by an individual who is
a COVID-19 front-line employee for employment as a COVID-19
front-line employee.
(b) Limitation.--The amount of wages excluded from gross
income under subsection (a) for any month shall not exceed
$8,803.50 for any month during any part of which such COVID-
19 front-line employee earned income as an essential critical
infrastructure employee.
(c) Special Rule for Child Tax Credit and Earned Income
Credit.--For purposes of sections 24 and 32 of the Internal
Revenue Code of 1986, an taxpayer may elect to treat amounts
excluded from gross income by reason of subsection (a) as
earned income.
(d) Reporting.--Any employer that makes a payment described
in subsection (a) during a calendar year shall include the
amount of such payment as a separately stated item on any
written statement required under section 6051 of the Internal
Revenue Code of 1986.
SEC. 204. TEMPORARY SUSPENSION OF PAYROLL TAXES.
(a) In General.--Notwithstanding any other provision of
law, with respect to remuneration received by a COVID-19
front-line employee for pay periods ending after the
effective date of this Act and before the date described in
section 2(3)(B), the rate of tax under 3101(a) of the
Internal Revenue Code of 1986 shall be 0 percent (including
for purposes of determining the applicable percentage under
sections 3201(a) and 3211(a) of such Code).
(b) Limitation.--
(1) In general.--Subsection (a) shall not apply to any
COVID-19 front-line employee whose annual wages for the
calendar year is expected to exceed $50,000.
(2) Guidance.--The Secretary shall prescribed regulations
or other guidance for purposes of determining the amount of
expected annual wages for nonsalaried employees, including
for situations in which an employee expects annual wages in
excess of the amount described in paragraph (1) from more
than 1 employer.
(c) Employer Notification.--The Secretary of the Treasury
shall notify employers of the payroll tax suspension period
in any manner the Secretary deems appropriate.
(d) Transfers of Funds.--
(1) Transfers to federal old-age and survivors insurance
trust fund.--There are hereby appropriated to the Federal Old
Age and Survivors Trust Fund and the Federal Disability
Insurance Trust Fund established under section 201 of the
Social Security Act (42 U.S.C. 401) amounts equal to the
reduction in revenues to the Treasury by reason of the
application of section 4. Amounts appropriated by the
preceding sentence shall be transferred from the general fund
at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to
such Trust Fund had such amendments not been enacted.
(2) Transfers to social security equivalent benefit
account.--There are hereby appropriated to the Social
Security Equivalent Benefit Account established under section
15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C.
231n-1(a)) amounts equal to the reduction in revenues to the
Treasury by reason of the application of section 4. Amounts
appropriated by the preceding sentence shall be transferred
from the general fund at such times and in such manner as to
replicate to the extent possible the transfers which would
have occurred to such account had such amendments not been
enacted.
(e) Coordination With Other Federal Laws.--For purposes of
applying any provision of Federal law other than the
provisions of the Internal Revenue Code of 1986, the rate of
tax in effect under section 3101(a) of such Code shall be
determined without regard to the reduction in such rate under
this section.
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