Senate Bill 4214
116th Congress(2019-2020)
A bill to provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.
Introduced
Introduced
Introduced in Senate on Jul 20, 2020
Overview
Text
Introduced
Jul 20, 2020
Latest Action
Jul 20, 2020
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
4214
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Ohio
No Senate votes have been held for this bill.
Summary

This bill allows employers a 50% payroll tax credit for the cost of qualified employee protection expenses and qualified workplace reconfiguration expenses paid in a calendar quarter. The bill defines

  • qualified employee protection expenses as the cost of testing employees for COVID-19 (i.e., coronavirus disease 2019), equipment to protect employees from COVID-19, and cleaning products or services for preventing the spread of COVID-19; and
  • qualified workplace reconfiguration expenses as amounts paid to design and reconfigure retail space, work areas, break areas, or other employee or customer areas for the primary purpose of preventing the spread of COVID-19 and such design and reconfiguration is completed pursuant to a plan in place before March 13, 2020, and completed before January 1, 2021.
Text (1)
Actions (2)
07/20/2020
Read twice and referred to the Committee on Finance.
07/20/2020
Introduced in Senate
Public Record
Created
Jul 21, 2020 4:27:10 AM
Updated
Dec 28, 2020 2:41:12 PM