I 
116TH CONGRESS 
2D SESSION 
H. R. 6629 
To provide a payroll tax credit to employers for employee bonuses. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 28, 2020 
Mr. HUIZENGA introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To provide a payroll tax credit to employers for employee 
bonuses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Patriot Bonus Tax 
Credit Act of 2020’’. 
SEC. 2. PAYROLL TAX CREDIT TO EMPLOYERS FOR EM-
PLOYEE BONUSES. 
(a) IN GENERAL.—In the case of an employer, there 
shall be allowed as a credit against applicable employment 
taxes for each calendar quarter an amount equal to 50 
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percent of the qualified bonuses with respect to each em-
ployee of such employer for such calendar quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
(1) BONUSES
TAKEN
INTO
ACCOUNT.—The 
amount of qualified bonuses with respect to any em-
ployee which may be taken into account under sub-
section (a) by the employer for all calendar quarters 
shall not exceed $25,000. 
(2) 
CREDIT
LIMITED
TO
EMPLOYMENT 
TAXES.—The credit allowed by subsection (a) with 
respect to any calendar quarter shall not exceed the 
applicable employment taxes (reduced by any credits 
allowed under subsections (e) and (f) of section 
3111 of the Internal Revenue Code of 1986, sections 
7001 and 7003 of the Families First Coronavirus 
Response Act, and section 2301 of the CARES Act) 
on the wages paid with respect to the employment 
of all the employees of the employer for such cal-
endar quarter. 
(3) REFUNDABILITY OF EXCESS CREDIT.— 
(A) IN GENERAL.—If the amount of the 
credit under subsection (a) exceeds the limita-
tion of paragraph (2) for any calendar quarter, 
such excess shall be treated as an overpayment 
that shall be refunded under sections 6402(a) 
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and 6413(b) of the Internal Revenue Code of 
1986. 
(B) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any amounts due to the employer under 
this paragraph shall be treated in the same 
manner as a refund due from a credit provision 
referred to in subsection (b)(2) of such section. 
(c) DEFINITIONS.—For purposes of this section— 
(1) APPLICABLE
EMPLOYMENT
TAXES.—The 
term ‘‘applicable employment taxes’’ means the fol-
lowing: 
(A) The taxes imposed under section 
3111(a) of the Internal Revenue Code of 1986. 
(B) So much of the taxes imposed under 
section 3221(a) of such Code as are attrib-
utable to the rate in effect under section 
3111(a) of such Code. 
(2) QUALIFIED
BONUS.—The term ‘‘qualified 
bonus’’ means any wages paid by an employer to an 
employee for any period with respect to a period for 
which such employee is providing services to such 
employer. Such term shall not include any wages ex-
cept to the extent that such wages are in excess of 
the wages which would ordinarily be paid to such 
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employee. Wages not ordinarily paid to an employee 
include amounts paid by the employer in excess of 
the necessary and customary amounts paid to the 
employee under normal business circumstances. 
Such amounts include, but are not limited to, ex-
traordinary payments for overtime or hazardous pay, 
supplemental payments or allowances given to the 
employee whether for the convenience of the em-
ployer or otherwise, sequestration payments to retain 
staff at essential facilities, or other payments for 
services rendered which the employee would not be 
accustomed to receiving absent the extraordinary 
business and economic conditions existing during the 
applicable period. 
(3) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(4) WAGES.—The term ‘‘wages’’ means wages 
(as defined in section 3121(a) of the Internal Rev-
enue Code of 1986) and compensation (as defined in 
section 3231(e) of such Code). 
(5) OTHER TERMS.—Any term used in this sec-
tion which is also used in chapter 21 or 22 of the 
Internal Revenue Code of 1986 shall have the same 
meaning as when used in such chapter. 
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