I 
116TH CONGRESS 
2D SESSION 
H. R. 7615 
To provide a payroll tax credit for certain expenses associated with protecting 
employees from COVID-19. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 16, 2020 
Mr. RICE of South Carolina introduced the following bill; which was referred 
to the Committee on Ways and Means 
A BILL 
To provide a payroll tax credit for certain 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. HEALTHY WORKPLACE 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— 
(1) the qualified employee protection expenses 
paid or incurred by the employer during such cal-
endar quarter, 
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(2) the qualified workplace reconfiguration ex-
penses paid or incurred by the employer during such 
calendar quarter, and 
(3) the qualified workplace technology expenses 
paid or incurred by the employer during such cal-
endar quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
(1) OVERALL DOLLAR LIMITATION ON CRED-
IT.— 
(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— 
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(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 
(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, 
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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. 
(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
EMPLOYEE
PROTECTION
EX-
PENSES.—For purposes of this section, the term ‘‘quali-
fied employee protection expenses’’ means amounts paid 
or incurred by the employer for— 
(1) testing employees of the employer for 
COVID-19 (including on a periodic basis), 
(2) equipment to protect employees of the em-
ployer from contracting COVID-19, including masks, 
gloves, and disinfectants, and 
(3) cleaning products or services (whether pro-
vided by an employee of the taxpayer or a cleaning 
service provider) related to preventing the spread of 
COVID-19. 
(d) QUALIFIED WORKPLACE RECONFIGURATION EX-
PENSES.—For purposes of this section— 
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