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Hazard Pay and the COVID-19 Pandemic: Issues and Options [May 13, 2020]
From the Document: "A number of policymakers have expressed interest in providing essential workers at risk of exposure to COVID-19 [coronavirus disease 2019] with additional compensation, or 'hazard pay.' The Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act (H.R. 6800), introduced on May 12, 2020, would create a fund for 'pandemic premium pay' for essential workers. This Insight highlights some of the policy considerations should a hazard pay policy be pursued, as well as federal government options for supporting hazard pay."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Bradley, David H.
2020-05-13
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2020 Renewable Fuel Standard (RFS): COVID-19 Impacts [April 22, 2020]
From the Document: "Ongoing COVID-19 [coronavirus disease 2019] mitigation measures may impact the Renewable Fuel Standard (RFS)--a mandate requiring U.S. transportation fuel to contain renewable fuel. Since the beginning of the pandemic, fuel demand has dropped significantly. The RFS is based, in part, on projections of transportation fuel use. Significant deviations from these projections could affect compliance with the 2020 standard. Congress may consider whether to intervene or whether the U.S. Environmental Protection Agency (EPA) should do so; and, if the latter, does the existing statute provide EPA with adequate authority?"
Library of Congress. Congressional Research Service
Bracmort, Kelsi
2020-04-22
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COVID-19: The Employee Retention Tax Credit [Updated May 12, 2020]
From the Document: "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) includes an employee retention payroll tax credit intended to help businesses retain employees during the Coronavirus disease 2019, or COVID-19, public health emergency. Employee retention remains a policy concern, as a number of economic sectors have announced layoffs resulting from the COVID-19 induced economic fallout. Unemployment insurance claims have surged following these widespread layoffs. This Insight summarizes the employee retention tax credit in the CARES Act, makes comparisons to previous employee retention tax credits enacted as disaster tax relief, and highlights some economic and policy considerations."
Library of Congress. Congressional Research Service
Sherlock, Molly F.
2020-05-12
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MMWR: Morbidity and Mortality Weekly Report, July 22, 2022
The Morbidity and Mortality Weekly (MMWR) is a government published scientific periodical series offering public health information. This issue of MMWR contains the following: "Influenza Activity and Composition of the 2022-23 Influenza Vaccine -- United States, 2021-22 Season"; "Workplace Perceptions and Experiences Related to COVID-19 [coronavirus disease 2019] Response Efforts Among Public Health Workers -- Public Health Workforce Interests and Needs Survey, United States, September 2021-January 2022"; "Symptoms of Mental Health Conditions and Suicidal Ideation Among State, Tribal, Local, and Territorial Public Health Workers -- United States, March 14-25, 2022"; "Effectiveness of 2, 3, and 4 COVID-19 mRNA [messenger ribonucleic acid] Vaccine Doses Among Immunocompetent Adults During Periods when SARS-CoV-2 [severe acute respiratory syndrome coronavirus 2] Omicron BA.1 and BA.2/BA.2.12.1 Sublineages Predominated -- VISION Network, 10 States, December 2021-June 2022"; "'Vital Signs': Drug Overdose Deaths, by Selected Sociodemographic and Social Determinants of Health Characteristics -- 25 States and the District of Columbia, 2019-2020"; and "QuickStats: Age-Adjusted Drug Overdose Death Rates Among Workers Aged 16-64 Years in Usual Occupation Groups with the Highest Drug Overdose Death Rates -- National Vital Statistics System, United States, 2020." Notifiable Diseases and Mortality Tables from this issue can be accessed at the following link [https://www.cdc.gov/mmwr/index2022.html] .
Centers for Disease Control and Prevention (U.S.)
2022-07-22
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COVID-19: Safely Getting Back to Work and Back to School, Hearing of the Committee on Health, Education, Labor, and Pensions, United States Senate, One Hundred Sixteenth Congress, Second Session on Examining COVID-19, Focusing on Safely Getting Back to Work and Back to School, May 12, 2020
This is the May 12, 2020 hearing on "COVID-19 [coronavirus disease 2019]: Safely Getting Back to Work and Back to School," held before the U.S. Senate Committee on Health, Education, Labor, and Pensions. From the opening statement of Lamar Alexander: "[T]he United States has tested over nine million Americans for COVID- 19. That is twice as many as any other country. We do not know what China has done. And, it is more per capita than most countries, including South Korea, which many Members of our Committee had cited as an example of a country that had tested well. According to Dr. Deborah Birx, the United States will double testing in the month of May, which should get us up to about 10 million tests conducted. [...] Staying at home indefinitely is not the solution to this pandemic. There is not enough money available to help all those hurt by a closed economy. All roads back to work and back to school lead through testing, tracking, isolation, treatment, and vaccines. This requires widespread testing, millions more tests, created mostly by new technologies, to identify those who are sick and who have been exposed so they can be quarantined. And, by containing the disease in this way, give the rest of America enough confidence to go back to work and school." Statements, letters, and materials submitted for the record include those of the following: Anthony Fauci, Robert Redfield, Brett Giroir, and Stephen Hahn.
United States. Government Publishing Office
2022
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Examining Our COVID-19 Response: An Update from Federal Officials, Hearing of the Committee on Health, Education, Labor, and Pensions, United States Senate, One Hundred Seventeenth Congress, First Session on Examining the COVID-19 Response, Focusing on an Update from Federal Officials, March 18, 2021
This is the March 18, 2021 hearing on "Examining Our COVID-19 [coronavirus disease 2019] Response: An Update from Federal Officials," held before the U.S. Senate Committee on Health, Education, Labor, and Pensions. From the opening statement of Patty Murray: "We have seen a lot of change, and recently change for the better, since this Committee had its first COVID-19 hearing with Federal officials over a year ago. The difference between how President Biden has been handling the crisis and how former President Trump refused to is staggering when it comes to public health guidance. Former President Trump spread misinformation about masks, refused to wear them, but one of President Biden's first acts as President was to call on all Americans to wear masks and keep each other safe. When it comes to listening to the experts, former President Trump consistently interfered with their work. President Biden has empowered them to lead a science based response to this pandemic. [...] When it comes to getting vaccines into arms, Trump administration's approach on distribution was essentially giving vaccines to states, call it mission accomplished. The Biden administration is directing vaccines to pharmacies through a partnership reaching over 40,000 locations, to community health centers through a program they have expanded to 950 total locations, and to patients by standing up to Federal vaccine--standing up Federal vaccination sites, which it announced last week it will double." Statements, letters, and materials submitted for the record include those of the following: Anthony Fauci, David Kessler, Peter Marks, and Rochelle Walensky.
United States. Government Publishing Office
2022
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Coronavirus Aid, Relief, and Economic Security (CARES) Act Funding
From the Highlights: "On March 27, 2020, the President of the United States signed the Coronavirus Aid, Relief, and Economic Security Act, enacted as Public Law 116-136 (the 'CARES Act') in response to the COVID-19 [coronavirus disease 2019] pandemic. The CARES Act authorized up to $10 billion in funding for the U.S. Postal Service from the U.S. Treasury (Treasury), should the Postal Service determine that it would be unable to fund operating expenses due to the pandemic. In December 2020, Congress amended the CARES Act, stipulating that the Postal Service would not need to repay the funding. In January 2021, the Postal Service and Treasury signed an agreement regarding CARES Act funding allowing the Postal Service to request up to $10 billion from Treasury for pandemic-related operating expenses. The Postal Service submitted five advance requests to Treasury from March through July 2021, totaling $10 billion. [...] Our objective was to assess the Postal Service's justification for and use of funds received under the CARES Act, as amended by the Consolidated Appropriations Act of 2021, and associated disclosure requirements."
United States Postal Service. Office of Inspector General
2022-07-07
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COVID-19 -- Farmers to Families Food Box Program Administration -- Interim Report
From the What OIG [Office of the Inspector General] Found: "The United States Department of Agriculture's (USDA) Agricultural Marketing Service (AMS) administers programs that create domestic and international marketing opportunities for United States producers of food, fiber, and specialty crops. In response to the coronavirus disease 2019 pandemic, the Department-- under AMS--established the Farmers to Families Food Box Program (Food Box Program) to connect food to non-profits through regional and local distributors. As the responsible agency, AMS released a solicitation requesting proposals from regional and local distributors to supply the following food box types: fresh fruits and vegetables; pre-cooked meat (chicken and pork); dairy products; and fluid milk. On May 8, 2020, AMS announced awards for the first round of purchases-- totaling up to $1.2 billion--for the period of performance May 15, 2020, through June 30, 2020 (hereafter referred to as 'Round 1'). We found that AMS designed the solicitation for the Food Box Program according to the requirements of the Federal Acquisition Regulation (FAR) and Departmental guidance. Additionally, we found that AMS substantially adhered to the funding allocation decisions described in the solicitation. Finally, while AMS established a panel to evaluate the Food Box Program proposals, we found that the agency did not always award Round 1 contracts in accordance with the specified requirements of the solicitation."
United States. Department of Agriculture. Office of the Inspector General
2022-06
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Coronavirus Aid, Relief, and Economic Security (CARES) Act-Tax Relief for Individuals and Businesses [Updated April 1, 2020]
From the Document: "Congress is considering a number of proposals that seek to mitigate the economic effects of the Coronavirus disease 2019, or COVID-19, pandemic. One such proposal, the Coronavirus Aid, Relief, and Economic Security (CARES) Act (S. 3548), was introduced in the Senate on March 19, 2020. On March 22, 2020, an updated version of the CARES Act was circulated, as a proposed amendment to H.R. 748. A cloture vote on a motion to proceed, which was designed to allow consideration of the CARES Act, was rejected on March 22.1 A third version of the CARES Act was released on March 25, 2020.2 On March 25, the Senate voted 96-0 to pass H.R. 748, having previously amended it with the CARES Act. The House passed this version of the CARES Act on March 27, 2020, and President Trump signed the CARES Act (P.L. 116-136) into law."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Crandall-Hollick, Margot L.; Driessen, Grant A. . . .
2020-04-01
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Take Responsibility for Workers and Families Act: Division T--Revenue Provisions [March 24, 2020]
From the Document: "A number of recently introduced legislative proposals seek to alleviate the adverse economic effects of the COVID-19 [coronavirus disease 2019] outbreak. One such proposal, the Take Responsibility for Workers and Families Act (H.R. 6379), was introduced in the House on March 23, 2020. The proposal includes a number of provisions that would change the tax system, including modifications that would [1] provide a one-time payment to households; [2] temporarily expand the earned income tax credit, child tax credit, and dependent care tax credit; [3] provide employer payroll tax credits for certain hospital expenses and for expanded sick and family leave programs; [4] modify the tax treatment of certain retirement fund withdrawals; and [5] allow net operating loss carrybacks for businesses. This report briefly summarizes the major provisions included in Titles I through IV of Division T of H.R. 6379."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Crandall-Hollick, Margot L.; Driessen, Grant A. . . .
2020-03-24
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CARES Act Assistance for Employers and Employees--The Paycheck Protection Program, Employee Retention Tax Credit, and Unemployment Insurance Benefits: Assessment of Alternatives (Part 2) [Updated April 21, 2020]
From the Document: "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) includes numerous provisions to assist employers and employees during the COVID-19 [coronavirus disease 2019] economic downturn. This Insight compares (1) the Small Business Administration's (SBA's) Paycheck Protection Program (PPP); (2) the Employee Retention Tax Credit (ERTC); and (3) Unemployment Insurance (UI). Firms that receive a PPP loan cannot also claim the ERTC. Additionally, when employees are retained due to a firm's receiving a PPP loan or claiming an ERTC, employees are generally ineligible for UI during the period of retention. This Insight highlights factors employers might consider in choosing which program offers them the best support. The optimal choice from the firm's perspective may not necessarily be what is optimal from their employees' perspective."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Gravelle, Jane; Isaacs, Katelin P., 1980- . . .
2020-04-21
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CARES Act Assistance for Employers and Employees--The Paycheck Protection Program, Employee Retention Tax Credit, and Unemployment Insurance Benefits: Overview (Part 1) [Updated April 21, 2020]
From the document: "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) includes numerous provisions to assist employers and employees during the COVID-19 [coronavirus disease 2019] economic downturn. This Insight compares (1) SBA's [Small Business Administration] Paycheck Protection Program; (2) the employee retention tax credit; and (3) Unemployment Insurance. A companion Insight, CRS [Congressional Research Service] Insight IN11329, 'CARES Act Assistance for Employers and Employees--The Paycheck Protection Program, Employee Retention Tax Credit, and Unemployment Insurance Benefits: Assessment of Alternatives (Part 2),' coordinated by Molly F. Sherlock, highlights factors employers might consider in choosing which program offers them the best support."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Gravelle, Jane; Isaacs, Katelin P., 1980- . . .
2020-04-21
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CARES Act Assistance for Employers and Employees--The Paycheck Protection Program, Employee Retention Tax Credit, and Unemployment Insurance Benefits: Overview (Part 1) [Updated April 10, 2020]
From the Document: "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) includes numerous provisions to assist employers and employees during the COVID-19 [coronavirus disease 2019] economic downturn. This Insight compares (1) SBA's [Small Business Administration] Paycheck Protection Program; (2) the employee retention tax credit; and (3) Unemployment Insurance."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Gravelle, Jane; Isaacs, Katelin P., 1980- . . .
2020-04-10
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COVID-19: The Employee Retention Tax Credit [March 31, 2020]
From the Document: "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) includes an employee retention payroll tax credit intended to help businesses retain employees during the Coronavirus disease 2019, or COVID-19, public health emergency. Employee retention remains a policy concern, as a number of economic sectors have announced layoffs resulting from the COVID-19 induced economic fallout. Unemployment insurance claims have surged following these widespread layoffs. This Insight summarizes the employee retention tax credit in the CARES Act, makes comparisons to previous employee retention tax credits enacted as disaster tax relief, and highlights some economic and policy considerations."
Library of Congress. Congressional Research Service
Sherlock, Molly F.
2020-03-31
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Tax Credit for Paid Sick and Family Leave in the Families First Coronavirus Response Act (H.R. 6201) (Updated) [Updated March 17, 2020]
From the Document: "The Families First Coronavirus Response Act (H.R. 6201) includes an employer tax credit for the paid sick and family leave required as part of this legislation. This tax credit is intended to cover the cost to businesses of providing paid leave to address the coronavirus disease (COVID-19) pandemic. This Insight provides an overview of the tax credits, including the corrections included in H.Res. 904, as passed by the House on March 16, 2020."
Library of Congress. Congressional Research Service
Sherlock, Molly F.
2020-03-17
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Expiring State COVID-19 Emergency Declarations: Effects on Federal Aid [Updated April 7, 2021]
From the Document: "Some states, tribes, and territories (hereinafter 'states') may consider rescinding or sun-setting their state-level emergency and disaster declarations, as states make progress in containing the coronavirus disease 2019 (COVID-19) pandemic. Regardless of state decisions, the federal declarations of a public health emergency (under Section 319 of the Public Health Service Act (42 U.S.C. §247d)), two national emergencies (under the National Emergencies Act (50 U.S.C. §1601 et seq.) and the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. §5121 et seq., hereinafter 'Stafford Act')) and major disasters for each state (also under the Stafford Act) remain in place. This Insight examines the potential impact of lapsing state emergency declarations on the availability of federal aid, either generally or with respect to certain expenses, provided through the Stafford Act as well as six COVID-19 related supplements[.]"
Library of Congress. Congressional Research Service
Stienstra, Lauren; Aussenberg, Randy Alison; Lee, Erica A. . . .
2021-04-07
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Recommendations for Prioritization and Distribution of COVID-19 Vaccine in Prisons and Jails
From the Document: "Prisons and jails across the country have been epicenters of the COVID-19 [coronavirus disease 2019] pandemic. Since the beginning of the pandemic, correctional facilities have accounted for a majority [hyperlink] of the largest single-site, cluster outbreaks across the country. Nearly 20% of the prison population has tested positive for COVID-19, with an infection rate [hyperlink] that is higher than five times and an age-adjusted mortality rate that is three times that of the general population. Yet, to date, recommendations [hyperlink] on vaccine distribution, set forth by the Centers for Disease Control and Prevention's (CDC) Advisory Committee on Immunization Practices, have not given incarcerated people priority in COVID-19 vaccine distribution. This is in stark contrast to the explicit and appropriate prioritization of people in long-term care facilities, another group that has experienced marked rates of COVID-19 and resultant morbidity and mortality. Prisons and jails are not places apart from the community. Outbreaks in correctional facilities spill over to the community and further burden healthcare systems that are overtaxed, especially in rural communities with local jails. That is why we conclude that prioritization for vaccination for those who live and work in correctional systems is critical to public health."
AMEND; François-Xavier Bagnoud Center for Health and Human Rights; University of California, Los Angeles. School of Law . . .
Wang, Emily A.; Brinkley-Rubinstein, Lauren; Puglisi, Lisa . . .
2020-12-16
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American Rescue Plan Act of 2021 (ARPA; P.L. 117-2): Title IX, Subtitle G--Tax Provisions Related to Promoting Economic Security [Updated March 16, 2021]
From the Document: "The American Rescue Plan Act of 2021 (ARPA; P.L. [Public Law] 117-2) was signed into law by President Biden on March 11, 2021. ARPA is the latest in a series of Coronavirus Disease 2019 (COVID-19)-related relief and economic stimulus legislation. Consideration of ARPA began early in the 117th Congress. On February 8, 2021, House Ways and Means Committee Chairman Richard E. Neal released nine legislative proposals to be considered under the budget reconciliation instructions. On February 27, 2021, the House passed these proposals as part of the American Rescue Plan Act of 2021 (ARPA; H.R. 1319). On March 4, 2021, the Senate version of the American Rescue Plan Act of 2021, S.Amdt. 891 to H.R. 1319, was proposed. On Saturday March 6, 2021, the Senate passed H.R. 1319, as amended by S.Amdt. 891. On March 10, 2021, the House passed H.R. 1319, as amended by S.Amdt. 891. On March 11, 2021, the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) was signed into law. The versions of the bill passed on March 6 in the Senate and March 10 in the House are identical to the law as enacted. This report summarizes the tax provisions in Title IX, Subtitle G of the American Rescue Plan Act."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Gravelle, Jane; Crandall-Hollick, Margot L.
2021-03-16
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American Rescue Plan Act of 2021 (ARPA; H.R. 1319) Title IX Subtitle G--Tax Provisions Related to Promoting Economic Security [Updated March 8, 2021]
From the Document: "The 117th Congress is considering Coronavirus Disease 2019 (COVID-19)-related relief and economic stimulus legislation. On February 8, 2021, House Ways and Means Committee Chairman Richard E. Neal released nine legislative proposals to be considered under the budget reconciliation instructions. On February 27, 2021, the House passed these proposals as part of the American Rescue Plan Act of 2021 (ARPA; H.R. 1319). On March 4, 2021, the Senate version of the American Rescue Plan Act of 2021, S.Amdt. 891 to H.R. 1319, was proposed. On Saturday March 6, 2021, the Senate passed H.R. 1319, as amended by S.Amdt. 891. This report summarizes the tax provisions in Title IX Subtitle G of the House and Senate versions of the American Rescue Plan Act."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Gravelle, Jane; Crandall-Hollick, Margot L.
2021-03-08
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Tax Provisions for COVID-19 Relief: Subtitle G--Budget Reconciliation Legislative Recommendations Relating to Promoting Economic Security [February 11, 2021]
From the Document: "The 117th Congress is considering Coronavirus Disease 2019 (COVID-19)-related relief and economic stimulus legislation. On February 8, 2021, House Ways and Means Committee Chairman Richard E. Neal released nine legislative proposals to be considered under the budget reconciliation instructions. This report summarizes the tax provisions in Subtitle G, 'Budget Reconciliation Legislative Recommendations Relating to Promoting Economic Security.'"
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Crandall-Hollick, Margot L.; Gravelle, Jane
2021-02-11
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COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260 [January 5, 2021]
From the Document: "Congress continues to consider tax policy proposals intended to alleviate the economic effects associated with the Coronavirus Disease 2019 (COVID-19) pandemic. The Consolidated Appropriations Act, 2021 (P.L. 116-260) contains a number of individual and business tax provisions. Consideration of P.L. 116-260 followed the enactment of other laws addressing the COVID-19 crisis:(1) the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123); (2) the Families First Coronavirus Response Act (FFCRA; P.L. 116-127); (3) the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136); and (4) the Paycheck Protection Program and Health Care Enhancement Act (P.L. 116-139)."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Marples, Donald J.; Gravelle, Jane . . .
2021-01-05
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Payroll Tax Credit for COVID-19 Sick and Family Leave [Updated April 1, 2021]
From the Document: "Beginning in April 2020, employers were entitled to payroll tax credits for paid leave required in response to the Coronavirus Disease 2019 (COVID-19) pandemic. For employers choosing to continue providing eligible paid leave, these tax credits have been extended through September 2021. The paid leave mandate, however, expired at the end of 2020. This In Focus provides an overview of the tax credits for paid leave initially provided in the Families First Coronavirus Response Act (FFCRA; P.L. 116-127) and later extended in the COVID-related Tax Relief Act of 2020, enacted as Division N, Title II, Subtitle B of the Consolidated Appropriations Act, 2021 (P.L. 116- 260) and the American Rescue Plan Act (ARPA: P.L. 117- 2)."
Library of Congress. Congressional Research Service
Sherlock, Molly F.
2021-04-01
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Payroll Tax Credit for COVID-19 Sick and Family Leave [January 25, 2021]
From the Document: "Beginning in April 2020, employers were entitled to payroll tax credits for paid leave required in response to the Coronavirus Disease 2019 (COVID-19) pandemic. For employers choosing to continue providing eligible paid leave, these tax credits have been extended through March 2021. The paid leave mandate, however, expired at the end of 2020. This In Focus provides an overview of the tax credits for paid leave initially provided in the Families First Coronavirus Response Act (FFCRA; P.L. 116-127) and extended in the COVID-related Tax Relief Act of 2020, enacted as Division N, Title II, Subtitle B of the Consolidated Appropriations Act, 2021 (P.L. 116-260)."
Library of Congress. Congressional Research Service
Sherlock, Molly F.
2021-01-25
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Expiring State COVID-19 Emergency Declarations: Effects on Federal Aid [February 25, 2021]
From the Document: "Some states, tribes, and territories (hereinafter 'states') may consider rescinding or sun-setting their state-level emergency and disaster declarations, as states make progress in containing the coronavirus disease 2019 (COVID-19) pandemic. Regardless of state decisions, the federal declarations of a public health emergency (under Section 319 of the Public Health Service Act (42 U.S.C. §247d)), two national emergencies (under the National Emergencies Act (50 U.S.C. §1601 et seq.) and the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. §§5121 et seq., henceforth referred to as the Stafford Act)) and major disasters for each state (also under the Stafford Act) remain in place. This Insight examines the potential impact of lapsing state emergency declarations on the availability of federal aid, either generally or with respect to certain expenses, provided through the Stafford Act as well as five COVID-19 related supplements, including [1] the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123); [2] the Families First Coronavirus Response Act (FFCRA, P.L. 116-127); [3] the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136); [4] the Paycheck Protection Program and Health Care Enhancement Act (P.L. 116-139); and [5] the Continuing Appropriations Act, 2021 and Other Extensions Act (P.L. 116-159)."
Library of Congress. Congressional Research Service
Stienstra, Lauren; Aussenberg, Randy Alison; Lee, Erica A. . . .
2021-02-25
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Employee Retention and Employee Retention and Rehiring Tax Credits [January 7, 2021]
From the Document: "The March 2020 Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) included an employee retention tax credit designed to help businesses retain employees during the Coronavirus Disease 2019 (COVID-19) public health emergency. The credit was modified and expanded in December 2020, becoming the employee retention and rehiring tax credit, in the COVID-related Tax Relief Act of 2020 (enacted as Subtitle B to Title II of Division N of the Consolidated Appropriations Act, 2021; P.L. 116-260)."
Library of Congress. Congressional Research Service
Sherlock, Molly F.
2021-01-07
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Paid Family and Medical Leave: Current Policy and Legislative Proposals in the 116th Congress [June 3, 2020]
From the Document: "Lawmakers in the 116th Congress have been exploring various paid family and medical leave policy options. In the House, the Committee on Ways and Means has held hearings on paid family and medical leave. In 2019, the Senate Finance Committee established a bipartisan Finance Committee working group to 'consider the issue of federal paid family leave policy.' As discussed in this report, there are several legislative proposals designed to either provide or promote access to paid family or medical leave. [...] This report provides an overview of current federal family and medical leave policies. It then discusses proposals in the 116th Congress, including proposals that would create a new social insurance program, proposals related to the federal workforce, and tax policy proposals."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Donovan, Sarah A.; Huston, Barry F.
2020-06-03
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Heroes Act: Revenue Provisions [Updated October 26, 2020]
From the Document: "Congress continues to consider proposals intended to alleviate the economic effects associated with the Coronavirus Disease 2019, or COVID-19, pandemic. One such proposal, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act (H.R. 6800), was introduced in the House on May 12, 2020, and passed by the House on May 15, 2020. To date, the Senate has not considered H.R. 6800. A revised version of The Heroes Act (H.R. 8406) was introduced on September 29, 2020. The House adopted the revised version of the Heroes Act on October 1, 2020, as a House amendment to the Senate amendment to H.R. 925. [...] Consideration of The Heroes Act follows enactment of other laws addressing the COVID-19 crisis. Those laws are (1) the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123); (2) the Families First Coronavirus Response Act (FFCRA; P.L. 116-127); (3) the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136); and (4) the Paycheck Protection Program and Health Care Enhancement Act (P.L. 116-139)."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Gravelle, Jane; Crandall-Hollick, Margot L. . . .
2020-10-26
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American Workers, Families, and Employers Assistance Act (S. 4318): Title II--Revenue Provisions and Other 'HEALS Act' Tax Provisions [July 29, 2020]
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: [1] 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; [2] tax credits for employers and businesses vulnerable to COVID-19-related interruptions; and [3] clarifications and modifications to other tax provisions enacted through the CARES Act."
Library of Congress. Congressional Research Service
Sherlock, Molly F.; Driessen, Grant A.; Crandall-Hollick, Margot L. . . .
2020-07-29
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COVID-19: Child Care Tax Provisions in H.R. 7327 [July 24, 2020]
From the Document: "The Coronavirus Disease (COVID-19) pandemic has broadly impacted child care in the United States. Surveys conducted in April of both working families with young children and child care providers found that the majority of child care providers had fully closed or reduced their enrollment. Data from the Bureau of Labor Statistics suggest that the number of child care workers decreased by about one-third between March and April [...] and about one-quarter between March and June, with the latter number potentially reflecting the effects of states partially reopening. Parents and providers have questions about if and when child care facilities will be able to reopen safely. The COVID-19 pandemic has also amplified concerns about child care affordability. As Congress continues to debate whether more needs to be done to address child care at the federal level, the House Rules Committee recently reported a resolution that would allow the House to consider two bills related to child care. One of those bills, the Child Care for Economic Recovery Act (H.R. 7327), includes several tax provisions, as summarized in this Insight."
Library of Congress. Congressional Research Service
Boyle, Conor F.; Sherlock, Molly F.; Crandall-Hollick, Margot L.
2020-07-24
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Employment Tax Incentives to Promote Recovery from the COVID-19 Recession: Policy Options [June 25, 2020]
From the Document: "Some Members of Congress and the Trump Administration have shown interest in additional tax benefits to encourage employee retention or hiring as a response to the Coronavirus Disease 2019 (COVID-19) recession. The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136), signed into law on March 27, 2020, created an employee retention tax credit equal to 50% of qualified wages paid by eligible employers to qualifying employees between March 12, 2020, and December 31, 2020. This refundable payroll tax credit can be claimed for up to $10,000 in wages, making the maximum credit per employee $5,000. The Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act (H.R. 6800), as passed in the House on May 15, 2020, would increase the amount of the credit. Employer tax relief is one option for supporting employment and promoting economic recovery from the COVID-19 recession. This Insight highlights some considerations that may inform the policy debate regarding this approach, and examines the federal government's past experience with hiring tax incentives."
Library of Congress. Congressional Research Service
Guenther, Gary L.; Sherlock, Molly F.
2020-06-25
