American Workers, Families, and Employers Assistance Act (S. 4318): Title II--Revenue Provisions and Other 'HEALS Act' Tax Provisions [July 29, 2020] [open pdf - 1MB]
From the Document: "Congress continues to consider proposals intended to alleviate the economic effects associated with the Coronavirus Disease 2019 (COVID-19) pandemic. One such proposal, the American Workers, Families, and Employers Assistance Act (S. 4318), was introduced in the Senate on July 27, 2020. Title II of S. 4318 contains several provisions that would modify individual and business tax liability, including:  a one-time direct payment for eligible individuals, and modifications to the eligibility requirements for direct payments provided in the CARES [Coronavirus Aid, Relief, and Economic Security] Act;  tax credits for employers and businesses vulnerable to COVID-19-related interruptions; and  clarifications and modifications to other tax provisions enacted through the CARES Act."
CRS Report for Congress, R46470
Congressional Research Service: https://crsreports.congress.gov/