I 

116TH CONGRESS 

2D SESSION H. R. 8260 

To provide a payroll tax credit for best practices training expenses associated 

with protecting employees from COVID–19. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 15, 2020 

Mr. OLSON introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To provide a payroll tax credit for best practices training 

expenses associated with protecting employees from 

COVID–19. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Businesses Preparing 

5 for a Better Tomorrow Act’’. 

6 SEC. 2. WORKPLACE TRAINING TAX CREDIT. 

7 (a) IN GENERAL.—In the case of an employer, there 

8 shall be allowed as a credit against applicable employment 

9 taxes for each calendar quarter an amount equal to 50 

10 percent of the sum of the qualified workplace training exVerDate Sep 11 2014 03:55 Sep 19, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H8260.IH H8260

kjohnson on DSK79L0C42PROD with BILLS
2 

•HR 8260 IH

1 penses paid or incurred by the employer during such cal2 endar quarter. 

3 (b) LIMITATIONS AND REFUNDABILITY.— 

4 (1) LIMITATION.— 

5 (A) IN GENERAL.—The amount of the 

6 credit allowed under subsection (a) with respect 

7 to any employer for any calendar quarter shall 

8 not exceed the excess (if any) of— 

9 (i) the applicable dollar limit with re10 spect to such employer for such calendar 

11 quarter; over 

12 (ii) the aggregate credits allowed 

13 under subsection (a) with respect to such 

14 employer for all preceding calendar quar15 ters. 

16 (B) APPLICABLE DOLLAR LIMIT.—The 

17 term ‘‘applicable dollar limit’’ means, with re18 spect to any employer for any calendar quarter, 

19 the sum of— 

20 (i) $1,000, multiplied so much of the 

21 average number of employees employed by 

22 such employer during such calendar quar23 ter as does not exceed 500; plus 


kjohnson on DSK79L0C42PROD with BILLS
3 

•HR 8260 IH

1 (ii) $750, multiplied by so much of 

2 such average number of employees as ex3 ceeds 500 but does not exceed 1,000; plus 

4 (iii) $500, multiplied by so much of 

5 such average number of employees as ex6 ceeds 1,000. 

7 (2) CREDIT LIMITED TO EMPLOYMENT

8 TAXES.—The credit allowed by subsection (a) with 

9 respect to any calendar quarter shall not exceed the 

10 applicable employment taxes (reduced by any credits 

11 allowed under subsections (e) and (f) of section 

12 3111 of the Internal Revenue Code of 1986, sections 

13 7001 and 7003 of the Families First Coronavirus 

14 Response Act, and section 2301 of the CARES Act) 

15 on the wages paid with respect to the employment 

16 of all the employees of the eligible employer for such 

17 calendar quarter. 

18 (3) REFUNDABILITY OF EXCESS CREDIT.— 

19 (A) IN GENERAL.—If the amount of the 

20 credit under subsection (a) exceeds the limita21 tion of paragraph (2) for any calendar quarter, 

22 such excess shall be treated as an overpayment 

23 that shall be refunded under sections 6402(a) 

24 and 6413(b) of the Internal Revenue Code of 

25 1986. 


kjohnson on DSK79L0C42PROD with BILLS
4 

•HR 8260 IH

1 (B) TREATMENT OF PAYMENTS.—For pur2 poses of section 1324 of title 31, United States 

3 Code, any amounts due to the employer under 

4 this paragraph shall be treated in the same 

5 manner as a refund due from a credit provision 

6 referred to in subsection (b)(2) of such section. 

7 (c) QUALIFIED WORKPLACE TRAINING EXPENSES.— 

8 For purposes of this section, the term ‘‘qualified workplace 

9 training expenses’’ means amounts paid or incurred by the 

10 employer for education and training with respect to indus11 try best practices that ensure— 

12 (1) the health and safety of employees in the 

13 workplace with respect to COVID–19; and 

14 (2) the prevention of the spread of COVID–19 

15 in the workplace. 

16 (d) DEFINITIONS.—For purposes of this section— 

17 (1) APPLICABLE EMPLOYMENT TAXES.—The 

18 term ‘‘applicable employment taxes’’ means the fol19 lowing: 

20 (A) The taxes imposed under section 

21 3111(a) of the Internal Revenue Code of 1986. 

22 (B) So much of the taxes imposed under 

23 section 3221(a) of such Code as are attrib24 utable to the rate in effect under section 

25 3111(a) of such Code. 


kjohnson on DSK79L0C42PROD with BILLS
5 

•HR 8260 IH

1 (2) SECRETARY.—The term ‘‘Secretary’’ means 

2 the Secretary of the Treasury or the Secretary’s del3 egate. 

4 (e) SPECIAL RULES.— 

5 (1) AGGREGATION RULE.—All persons treated 

6 as a single employer under subsection (a) or (b) of 

7 section 52 of the Internal Revenue Code of 1986, or 

8 subsection (m) or (o) of section 414 of such Code, 

9 shall be treated as one employer for purposes of this 

10 section. 

11 (2) DENIAL OF DOUBLE BENEFIT.— 

12 (A) IN GENERAL.—Rules similar to the 

13 rules of paragraphs (1) and (2) of section 

14 280C(b) shall apply for purposes of this section. 

15 (B) EXPENSES NOT TAKEN INTO ACCOUNT

16 MORE THAN ONCE.—Any qualified workplace 

17 reconfiguration expense or qualified workplace 

18 technology expense shall not be treated as a 

19 qualified employee protection expense and any 

20 qualified workplace technology expense shall not 

21 be treated as a qualified workplace reconfigura22 tion expense. 

23 (3) THIRD-PARTY PAYORS.—Any credit allowed 

24 under this section shall be treated as a credit de25 scribed in section 3511(d)(2) of such Code. 


kjohnson on DSK79L0C42PROD with BILLS
6 

•HR 8260 IH

1 (4) ELECTION NOT TO HAVE SECTION APPLY.— 

2 This section shall not apply with respect to any eligi3 ble employer for any calendar quarter if such em4 ployer elects (at such time and in such manner as 

5 the Secretary may prescribe) not to have this section 

6 apply. 

7 (f) TRANSFERS TO CERTAIN TRUST FUNDS.—There 

8 are hereby appropriated to the Federal Old-Age and Sur9 vivors Insurance Trust Fund and the Federal Disability 

10 Insurance Trust Fund established under section 201 of 

11 the Social Security Act (42 U.S.C. 401) and the Social 

12 Security Equivalent Benefit Account established under 

13 section 15A(a) of the Railroad Retirement Act of 1974 

14 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in 

15 revenues to the Treasury by reason of this section (without 

16 regard to this subsection). Amounts appropriated by the 

17 preceding sentence shall be transferred from the general 

18 fund at such times and in such manner as to replicate 

19 to the extent possible the transfers which would have oc20 curred to such Trust Fund or Account had this section 

21 not been enacted. 

22 (g) TREATMENT OF DEPOSITS.—The Secretary shall 

23 waive any penalty under section 6656 of the Internal Rev24 enue Code of 1986 for any failure to make a deposit of 

25 any applicable employment taxes if the Secretary deterVerDate Sep 11 2014 03:55 Sep 19, 2020 Jkt 099200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H8260.IH H8260

kjohnson on DSK79L0C42PROD with BILLS
7 

•HR 8260 IH

1 mines that such failure was due to the reasonable anticipa2 tion of the credit allowed under this section. 

3 (h) APPLICATION.—This section shall only apply to 

4 amounts paid or incurred after March 12, 2020, and be5 fore January 1, 2021. 

Æ 


kjohnson on DSK79L0C42PROD with BILLS