I 
116TH CONGRESS 
2D SESSION 
H. R. 8260 
To provide a payroll tax credit for best practices training expenses associated 
with protecting employees from COVID–19. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 15, 2020 
Mr. OLSON introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To provide a payroll tax credit for best practices training 
expenses associated with protecting employees from 
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 ‘‘Businesses Preparing 
for a Better Tomorrow Act’’. 
SEC. 2. WORKPLACE TRAINING TAX CREDIT. 
(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 
percent of the sum of the qualified workplace training ex-
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penses paid or incurred by the employer during such cal-
endar quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
(1) LIMITATION.— 
(A) IN
GENERAL.—The amount of the 
credit allowed under subsection (a) with respect 
to any employer for any calendar quarter shall 
not exceed the excess (if any) of— 
(i) the applicable dollar limit with re-
spect to such employer for such calendar 
quarter; over 
(ii) the aggregate credits allowed 
under subsection (a) with respect to such 
employer for all preceding calendar quar-
ters. 
(B) APPLICABLE
DOLLAR
LIMIT.—The 
term ‘‘applicable dollar limit’’ means, with re-
spect to any employer for any calendar quarter, 
the sum of— 
(i) $1,000, multiplied so much of the 
average number of employees employed by 
such employer during such calendar quar-
ter as does not exceed 500; plus 
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(ii) $750, multiplied by so much of 
such average number of employees as ex-
ceeds 500 but does not exceed 1,000; plus 
(iii) $500, multiplied by so much of 
such average number of employees as ex-
ceeds 1,000. 
(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 eligible employer for such 
calendar 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) 
and 6413(b) of the Internal Revenue Code of 
1986. 
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(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) QUALIFIED WORKPLACE TRAINING EXPENSES.— 
For purposes of this section, the term ‘‘qualified workplace 
training expenses’’ means amounts paid or incurred by the 
employer for education and training with respect to indus-
try best practices that ensure— 
(1) the health and safety of employees in the 
workplace with respect to COVID–19; and 
(2) the prevention of the spread of COVID–19 
in the workplace. 
(d) 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. 
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(2) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(e) SPECIAL RULES.— 
(1) AGGREGATION RULE.—All persons treated 
as a single employer under subsection (a) or (b) of 
section 52 of the Internal Revenue Code of 1986, or 
subsection (m) or (o) of section 414 of such Code, 
shall be treated as one employer for purposes of this 
section. 
(2) DENIAL OF DOUBLE BENEFIT.— 
(A) IN
GENERAL.—Rules similar to the 
rules of paragraphs (1) and (2) of section 
280C(b) shall apply for purposes of this section. 
(B) EXPENSES NOT TAKEN INTO ACCOUNT 
MORE
THAN
ONCE.—Any qualified workplace 
reconfiguration expense or qualified workplace 
technology expense shall not be treated as a 
qualified employee protection expense and any 
qualified workplace technology expense shall not 
be treated as a qualified workplace reconfigura-
tion expense. 
(3) THIRD-PARTY PAYORS.—Any credit allowed 
under this section shall be treated as a credit de-
scribed in section 3511(d)(2) of such Code. 
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(4) ELECTION NOT TO HAVE SECTION APPLY.— 
This section shall not apply with respect to any eligi-
ble employer for any calendar quarter if such em-
ployer elects (at such time and in such manner as 
the Secretary may prescribe) not to have this section 
apply. 
(f) 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. 
(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-
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mines that such failure was due to the reasonable anticipa-
tion of the credit allowed under this section. 
(h) APPLICATION.—This section shall only apply to 
amounts paid or incurred after March 12, 2020, and be-
fore January 1, 2021. 
Æ 
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