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. 
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 ‘‘Pandemic Payroll Tax 
Suspension Act’’. 
SEC. 2. SUSPENSION OF PAYROLL TAXES FOR 2021 AND 
2022. 
(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 rates 
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of tax under section 1401 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 rates of tax under 3101 of such Code 
shall be 0 percent (including for purposes of deter-
mining the applicable percentage under sections 
3201(a) and 3211(a) of such Code), and 
(3) with respect to remuneration paid for pay 
periods ending during the payroll tax suspension pe-
riod, the rates of tax under section 3111 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 January 1, 2021, and ending on December 31, 
2022. 
(c) EMPLOYER NOTIFICATION.—The Secretary of the 
Treasury shall notify employers of the payroll tax suspen-
sion period in any manner the Secretary deems appro-
priate. 
(d) TRANSFERS OF FUNDS.— 
(1) TRANSFERS
TO
FEDERAL
OLD-AGE
AND 
SURVIVORS
INSURANCE
TRUST
FUND.—There are 
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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) and the 
Federal Hospital Insurance Trust Fund established 
under section 1817(a) of the Social Security Act (42 
U.S.C. 1395i(a)) amounts equal to the reduction in 
revenues to the Treasury by reason of the applica-
tion 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 extent possible the transfers 
which would have occurred to each such Trust Fund 
had subsection (a) 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-
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-
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curred to such Account had subsection (a) 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 rates of tax in effect 
under section 3101 of such Code shall be determined 
without regard to the reduction in such rate under 
this section. 
Æ 
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