A bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes.

This bill allows employers with not more than 2,000 full-time employees and certain tax-exempt organizations a payroll tax credit for 50% of their expenses for equipment, services, and training for preventing the transmission of the coronovirus (i.e., the virus that causes COVID-19). The bill limits the amount of such expenses that may be taken into account for purposes of calculating the credit and the period of applicability from February 1, 2020, and beginning before January 1, 2022.