I 
116TH CONGRESS 
2D SESSION 
H. R. 8201 
To provide a temporary employee payroll tax holiday. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 11, 2020 
Mr. BRADY (for himself, Mr. MARCHANT, Mr. SCALISE, Mr. REED, Mr. 
STEUBE, Mr. FLORES, Mr. KUSTOFF of Tennessee, Mr. RICE of South 
Carolina, Mr. KEVIN
HERN
of Oklahoma, Mr. WENSTRUP, Mr. 
ARRINGTON, Mrs. MILLER, Mr. LAMALFA, Mr. ESTES, Mr. SMUCKER, 
Mr. SMITH of Nebraska, Mr. MARSHALL, and Mr. OLSON) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To provide a temporary employee payroll tax holiday. 
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 ‘‘Support for Workers, 
Families, and Social Security Act’’. 
SEC. 2. TEMPORARY EMPLOYEE PAYROLL TAX HOLIDAY. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law— 
(1) with respect to any taxable year which in-
cludes any portion of the payroll tax holiday period, 
VerDate Sep 11 2014 
01:47 Sep 12, 2020
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H8201.IH
H8201
pamtmann on DSKBC07HB2PROD with BILLS
the rate of tax under section 1401(a) of the Internal 
Revenue Code of 1986 shall be reduced by the appli-
cable number of percentage points determined under 
subsection (d), and 
(2) with respect to remuneration received dur-
ing the payroll tax holiday period, the rate of tax 
under 3101(a) of such Code shall be 0 percent (in-
cluding for purposes of determining the applicable 
percentage under sections 3201(a) and 3211(a)(1) 
of such Code). 
(b) COORDINATION WITH DEDUCTIONS
FOR EM-
PLOYMENT TAXES.— 
(1) DEDUCTION IN COMPUTING NET EARNINGS 
FROM SELF-EMPLOYMENT.—For purposes of apply-
ing section 1402(a)(12) of the Internal Revenue 
Code of 1986, the rate of tax imposed by section 
1401(a) of such Code shall be determined without 
regard to the reduction in such rate under this sec-
tion. 
(2) INDIVIDUAL DEDUCTION.—For purposes of 
determining the deduction allowed under section 
164(f) of the Internal Revenue Code of 1986, the 
taxes imposed under section 1401 of such Code shall 
be treated as being equal to the amount of such 
VerDate Sep 11 2014 
01:47 Sep 12, 2020
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H8201.IH
H8201
pamtmann on DSKBC07HB2PROD with BILLS
taxes determined without regard to the reduction in 
the rate of tax provided under subsection (a)(1). 
(c) PAYROLL TAX HOLIDAY PERIOD.—For purposes 
of this section, the term ‘‘payroll tax holiday period’’ 
means the period beginning on September 1, 2020, and 
ending on December 31, 2020. 
(d) 
APPLICABLE
NUMBER
OF
PERCENTAGE 
POINTS.— 
(1) IN GENERAL.—For purposes of subsection 
(a)(1), the applicable number of percentage points 
with respect to any individual for any taxable year 
is the number of percentage points that bears the 
same ratio to 6.2 percent as— 
(A) the number of days of the payroll tax 
holiday period which are in such taxable year, 
bears to 
(B) the number of days in such taxable 
year. 
(2) PHASEOUT BASED ON SELF-EMPLOYMENT 
INCOME.—In the case of any individual whose self- 
employment income for any taxable year exceeds an 
amount equal to the contribution and benefit base 
for calendar year 2020 (as determined under section 
230 of the Social Security Act), the applicable num-
ber of percentage points with respect to such indi-
VerDate Sep 11 2014 
01:47 Sep 12, 2020
Jkt 099200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H8201.IH
H8201
pamtmann on DSKBC07HB2PROD with BILLS
vidual for such taxable year (determined without re-
gard to this paragraph) shall be reduced by an 
amount which bears the same ratio to such applica-
ble number of percentage points as— 
(A) such excess, bears to 
(B) $68,850. 
(e) EMPLOYER NOTIFICATION.—The Secretary of the 
Treasury shall notify employers of the payroll tax holiday 
period in any manner the Secretary deems appropriate. 
(f) 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 determined without regard to the 
reduction in such rate under this section. 
SEC. 3. PROTECTION OF SOCIAL SECURITY TRUST FUNDS. 
(a) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Trust 
Fund and the Federal Disability Insurance Trust Fund 
established under section 201 of the Social Security Act 
(42 U.S.C. 401) amounts equal to the reduction in reve-
nues to the Treasury by reason of the application of sec-
tion 2(a). Amounts appropriated by the preceding sen-
tence shall be transferred from the general fund at such 
VerDate Sep 11 2014 
01:47 Sep 12, 2020
Jkt 099200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H8201.IH
H8201
pamtmann on DSKBC07HB2PROD with BILLS
times and in such manner as to replicate to the extent 
possible the transfers which would have occurred to such 
Trust Fund had such amendments not been enacted. 
(b) TRANSFERS TO SOCIAL SECURITY EQUIVALENT 
BENEFIT ACCOUNT.—There are hereby appropriated to 
the Social Security Equivalent Benefit Account estab-
lished 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 the 
application of section 2(a)(2). Amounts appropriated by 
the preceding sentence shall be transferred from the gen-
eral fund at such times and in such manner as to replicate 
to the extent possible the transfers which would have oc-
curred to such Account had such amendments not been 
enacted. 
SEC. 4. NO EFFECT ON SOCIAL SECURITY BENEFITS. 
Nothing in this Act shall have any effect on the deter-
mination of any benefit under title II of the Social Secu-
rity Act. 
Æ 
VerDate Sep 11 2014 
01:47 Sep 12, 2020
Jkt 099200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H8201.IH
H8201
pamtmann on DSKBC07HB2PROD with BILLS