S. 4213 · 116th Congress

Financial Relief Noting The Large Impact Of Our Nation’s Essential Employees (FRNT LINE) Act

Stage
In committee
Sponsor
Joni Ernst
Introduced
2020-07-20
Latest action
2020-07-20 · Introduced in Senate

Summary

Financial Relief Noting The Large Impact Of Our Nation's Essential Employees (FRNT LINE) Act

This bill excludes from gross income wages of certain front-line employees during the COVID-19 (i.e., coronavirus disease 2019) emergency period (the period beginning on April 1, 2020, and ending on the earlier of the last day of the first month in which the COVID-19 emergency is no longer in effect, or December 31, 2020). The bill also suspends payment of payroll taxes during the emergency period for employees earning $50,000 or less.

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