GROCER Act of 2020

Bill: 116-hr-6567
Sponsor: full_name: Rep. Thompson, Glenn [R-PA-15]
Introduced: 2020-04-21
Policy area: Taxation
Subjects: Cardiovascular and respiratory health

Emergency medical services and trauma care

Food industry and services

Income tax exclusion

Infectious and parasitic diseases

Motor fuels

Oil and gas

Retail and wholesale trades

Wages and earnings
Latest action: action_date: 2020-04-21
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2020-04-21
action_desc: Introduced in House
text: <p><b>Giving Retailers and Our Convenience Employees Relief Act of 2020 or the GROCER Act of 2020</b></p> <p>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. </p>

tv_txt: I 116th CONGRESS 2d Session H. R. 6567 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.

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 . 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).