I 
116TH CONGRESS 
2D SESSION 
H. R. 6920 
To temporarily suspend payroll taxes during the emergency relating to 
COVID–19. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 19, 2020 
Mr. SPANO introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To temporarily suspend payroll taxes during the emergency 
relating to COVID–19. 
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 ‘‘Keep Employees’ 
Earnings Protected Act of 2020’’. 
SEC. 2. TEMPORARY SUSPENSION OF PAYROLL TAXES. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law— 
(1) with respect to any taxable year which be-
gins in the payroll tax suspension period, the rate of 
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tax under section 1401(a) of the Internal Revenue 
Code of 1986 shall be 0 percent, 
(2) with respect to remuneration received for 
pay periods ending during the payroll tax suspension 
period, the rate of tax under 3101(a) of such Code 
shall be 0 percent (including for purposes of deter-
mining the applicable percentage under sections 
3201(a) and 3211(a)(1) of such Code), and 
(3) with respect to remuneration paid for pay 
periods ending during the payroll tax suspension pe-
riod, the rate of tax under section 3111(a) of such 
Code shall be 0 percent (including for purposes of 
determining the applicable percentage under section 
3221(a) of such Code). 
(b) PAYROLL TAX SUSPENSION PERIOD.—The term 
‘‘payroll tax suspension period’’ means the period begin-
ning on the date of the enactment of this Act and ending 
either— 
(1) 90 days later, or 
(2) with the termination of the emergency in-
volving Federal primary responsibility determined to 
exist by the President under the section 501(b) of 
the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (42 U.S.C. 5191(b)) with re-
spect to the Coronavirus Disease 2019 (COVID–19), 
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whichever is shorter. 
(c) EMPLOYER NOTIFICATION.—The Secretary of the 
Treasury (or the Secretary’s delegate) shall notify employ-
ers of the payroll tax suspension period in any manner 
the Secretary (or the Secretary’s delegate) deems appro-
priate. 
(d) TRANSFERS OF FUNDS.— 
(1) TRANSFERS
TO
FEDERAL
OLD-AGE
AND 
SURVIVORS
INSURANCE
TRUST
FUND.—There are 
hereby appropriated to the Federal Old-Age and 
Survivors Trust Fund and the Federal Disability In-
surance Trust Fund established under section 201 
of the Social Security Act (42 U.S.C. 401) amounts 
equal to the reduction in revenues to the Treasury 
by reason of the application of subsection (a). 
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 ex-
tent possible the transfers which would have oc-
curred to such Trust Fund had such amendments 
not been enacted. 
(2) TRANSFERS TO SOCIAL SECURITY EQUIVA-
LENT BENEFIT ACCOUNT.— There are hereby appro-
priated to the Social Security Equivalent Benefit Ac-
count established under section 15A(a) of the Rail-
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road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) 
amounts equal to the reduction in revenues to the 
Treasury by reason of the application of subsection 
(a). 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 ex-
tent possible the transfers which would have oc-
curred to such Account had such amendments not 
been enacted. 
(3) COORDINATION
WITH
OTHER
FEDERAL 
LAWS.—For purposes of applying any provision of 
Federal law other than the provisions of the Internal 
Revenue Code of 1986, the rate of tax in effect 
under section 3101(a) of such Code shall be deter-
mined without regard to the reduction in such rate 
under this section. 
Æ 
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