shall be treated as one employer for purposes of this 
section. 
(2) THIRD-PARTY PAYORS.—Any credit allowed 
under subsection (a) shall be treated as a credit de-
scribed in section 3511(d)(2) of such Code. 
(g) TREATMENT OF DEPOSITS.—The Secretary shall 
waive any penalty under section 6656 of the Internal Rev-
enue Code of 1986 for any failure to make a deposit of 
any applicable employment taxes if the Secretary deter-
mines that such failure was due to the reasonable anticipa-
tion of the credit allowed under subsection (a). 
(h) DENIAL OF DOUBLE BENEFIT.—For purposes of 
chapter 1 of such Code— 
(1) the gross income of any employer, for the 
taxable year which includes the last day of any cal-
endar quarter with respect to which a credit is al-
lowed under this section, shall be increased by the 
amount of such credit, and 
(2) no deduction or other benefit shall be de-
nied or reduced by reason of expenses taking into 
account for purposes of determining the amount of 
the credit allowed under this section. 
(i) ELECTION NOT TO HAVE SECTION APPLY.—This 
section shall not apply with respect to any employer for 
any calendar quarter if such employer elects (at such time 
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and in such manner as the Secretary may prescribe) not 
to have this section apply. 
(j) TRANSFERS TO CERTAIN TRUST FUNDS.—There 
are hereby appropriated to the Federal Old-Age and Sur-
vivors Insurance Trust Fund and the Federal Disability 
Insurance Trust Fund established under section 201 of 
the Social Security Act (42 U.S.C. 401) and 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 this section (without 
regard to this subsection). 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 oc-
curred to such Trust Fund or Account had this section 
not been enacted. 
(k) REGULATIONS AND GUIDANCE.—The Secretary 
shall prescribe such regulations and other guidance as 
may be necessary or appropriate to carry out the purposes 
of this section, including— 
(1) with respect to the application of the credit 
under subsection (a) to third-party payors (including 
professional employer organizations, certified profes-
sional employer organizations, or agents under sec-
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pamtmann on DSKBC07HB2PROD with BILLS
tion 3504 of the Internal Revenue Code of 1986), 
regulations or other guidance allowing such payors 
to submit documentation necessary to substantiate 
the amount of the credit allowed under subsection 
(a), 
(2) regulations or other guidance for recap-
turing the benefit of credits determined under sub-
section (a) in cases where there is a subsequent ad-
justment to the credit determined under such sub-
section, and 
(3) regulations or other guidance to prevent 
abuse of the purposes of this section. 
(l) APPLICATION.— 
(1) IN GENERAL.—This section shall only apply 
to amounts paid or incurred after January 31, 2020, 
and before January 1, 2022. 
(2) SPECIAL
RULE
FOR
CERTAIN
AMOUNTS 
PAID OR INCURRED IN CALENDAR QUARTERS END-
ING BEFORE THE DATE OF THE ENACTMENT OF 
THIS ACT.—For purposes of this section, in the case 
of any amount paid or incurred after January 31, 
2020, and on or before the last day of the last cal-
endar quarter ending before the date of the enact-
ment of this Act, such amount shall be treated as 
paid or incurred on such date of enactment. 
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(m) VOLUNTARY LABELING.—Not later than 90 days 
after the date of the enactment of this Act, the Adminis-
trator of the Environmental Protection Agency, in con-
sultation with the Director of the Centers for Disease Con-
trol and Prevention and other appropriate agencies, shall 
establish a framework and guidelines for a voluntary label 
to certify that air pressure ventilation, zoning, fresh air 
intake, purification, or filtration systems meet the applica-
ble standards provided under subsection (c)(1). 
Æ 
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