Title: GROCER Act of 2020
Policy area: Taxation

Summary:
Giving Retailers and Our Convenience Employees Relief Act of 2020 or the GROCER Act of 2020
This bill excludes from gross income, for income tax purposes, compensation and other income up to $25,0000 paid to certain retail grocery and gasoline service station employees between the period of February 15, 2020, and June 15, 2020, who are working in a county that has at least one confirmed case of COVID-19 (i.e., coronavirus disease 2019). The period may be extended for an additional three months if the Department of the Treasury determines that the COVID-19 emergency is likely to be ongoing during such extended period.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6567 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6567

     To provide an exclusion from gross income for certain workers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 21, 2020

Mr. Thompson of Pennsylvania (for himself and Mr. Evans) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To provide an exclusion from gross income for certain workers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Giving Retailers and Our Convenience 
Employees Relief Act of 2020'' or as the ``GROCER Act of 2020''.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR CERTAIN WORKERS.

    (a) In General.--For purposes of the Internal Revenue Code of 1986, 
gross income shall not include specified income of any qualified 
employee.
    (b) Limitation.--The aggregate amount not included in the gross 
income of any individual by reason of subsection (a) shall not exceed 
$25,000.
    (c) Qualified Employee.--For purposes of this section, the term 
``qualified employee'' means any individual who provides services at a 
business concern that is assigned a North American Industry 
Classification System code beginning with 4244, 4247, 4451, or 4471, 
and which is located in a county that has at least one confirmed case 
of COVID-19.
    (d) Specified Income.--For purposes of this section, the term 
``specified income'' means--
            (1) if the services described in subsection (c) are 
        provided as an employee, the wages (as defined in section 
        3121(a) of the Internal Revenue Code of 1986 determined without 
        regard to paragraph (1) thereof) received by the qualified 
        employee for the applicable period, and
            (2) in any other case, the income of the qualified employee 
        which is properly allocable to the services described in 
        subsection (c) which are provided by such qualified employee 
        during the applicable period.
    (e) Applicable Period.--For purposes of this section, the term 
``applicable period'' means the period beginning on February 15, 2020, 
and ending on June 15, 2020.
    (f) Extension.--The Secretary of the Treasury (or the Secretary's 
delegate) may extend the applicable period for a period not to exceed 3 
additional calendar months if the Secretary (or the Secretary's 
delegate) determines that the emergency related to COVID-19 is likely 
to be ongoing during such period. If such period is so extended, the 
dollar amount in subsection (b) shall be increased by $6,250 for each 
month of such extension (and a like rate of increase with respect to 
any extension which is not a whole number of months).
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