I 

117TH CONGRESS 

2D SESSION H. R. 6924 

To suspend payroll taxes for 2021 and 2022. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 3, 2022 

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

on Ways and Means 

A BILL 

To suspend payroll taxes for 2021 and 2022. 

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 ‘‘Pandemic Payroll Tax 

5 Suspension Act’’. 

6 SEC. 2. SUSPENSION OF PAYROLL TAXES FOR 2021 AND 

7 2022. 

8 (a) IN GENERAL.—Notwithstanding any other provi9 sion of law— 

10 (1) with respect to any taxable year which be11 gins in the payroll tax suspension period, the rates 


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1 of tax under section 1401 of the Internal Revenue 

2 Code of 1986 shall be 0 percent, 

3 (2) with respect to remuneration received for 

4 pay periods ending during the payroll tax suspension 

5 period, the rates of tax under 3101 of such Code 

6 shall be 0 percent (including for purposes of deter7 mining the applicable percentage under sections 

8 3201(a) and 3211(a) of such Code), and 

9 (3) with respect to remuneration paid for pay 

10 periods ending during the payroll tax suspension pe11 riod, the rates of tax under section 3111 of such 

12 Code shall be 0 percent (including for purposes of 

13 determining the applicable percentage under section 

14 3221(a) of such Code). 

15 (b) PAYROLL TAX SUSPENSION PERIOD.—The term 

16 ‘‘payroll tax suspension period’’ means the period begin17 ning on January 1, 2021, and ending on December 31, 

18 2022. 

19 (c) EMPLOYER NOTIFICATION.—The Secretary of the 

20 Treasury shall notify employers of the payroll tax suspen21 sion period in any manner the Secretary deems appro22 priate. 

23 (d) TRANSFERS OF FUNDS.— 

24 (1) TRANSFERS TO FEDERAL OLD-AGE AND

25 SURVIVORS INSURANCE TRUST FUND.—There are 


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1 hereby appropriated to the Federal Old-Age and 

2 Survivors Trust Fund and the Federal Disability In3 surance Trust Fund established under section 201 

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

5 Federal Hospital Insurance Trust Fund established 

6 under section 1817(a) of the Social Security Act (42 

7 U.S.C. 1395i(a)) amounts equal to the reduction in 

8 revenues to the Treasury by reason of the applica9 tion of subsection (a). Amounts appropriated by the 

10 preceding sentence shall be transferred from the 

11 general fund at such times and in such manner as 

12 to replicate to the extent possible the transfers 

13 which would have occurred to each such Trust Fund 

14 had subsection (a) not been enacted. 

15 (2) TRANSFERS TO SOCIAL SECURITY EQUIVA16 LENT BENEFIT ACCOUNT.—There are hereby appro17 priated to the Social Security Equivalent Benefit Ac18 count established under section 15A(a) of the Rail19 road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) 

20 amounts equal to the reduction in revenues to the 

21 Treasury by reason of the application of subsection 

22 (a). Amounts appropriated by the preceding sentence 

23 shall be transferred from the general fund at such 

24 times and in such manner as to replicate to the ex25 tent possible the transfers which would have ocVerDate Sep 11 2014 04:51 Mar 08, 2022 Jkt 029200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H6924.IH H6924

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1 curred to such Account had subsection (a) not been 

2 enacted. 

3 (3) COORDINATION WITH OTHER FEDERAL

4 LAWS.—For purposes of applying any provision of 

5 Federal law other than the provisions of the Internal 

6 Revenue Code of 1986, the rates of tax in effect 

7 under section 3101 of such Code shall be determined 

8 without regard to the reduction in such rate under 

9 this section. 

Æ 


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