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Payroll Tax Credit for COVID-19 Workplace Safety Training Expenses.

This bill introduces a temporary payroll tax credit for employers who invest in training their staff on COVID-19 health and safety best practices. The goal is to incentivize businesses to ensure a safer working environment and prevent the spread of the virus. Qualified expenses are defined as amounts paid for education and training that ensure employee health and safety regarding COVID-19.
Key points
Employers can claim a credit equal to 50% of qualified workplace training expenses related to COVID-19 prevention and safety.
The credit is applied against applicable employment taxes and is capped based on the number of employees (e.g., $1,000 per employee for the first 500 employees).
Any credit amount exceeding the employer's employment tax liability is refundable to the employer.
The provisions apply to expenses paid or incurred after March 12, 2020, and before January 1, 2022.
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Additional Information
Print number: 117_HR_1807
Sponsor: Rep. Cawthorn, Madison [R-NC-11]
Process start date: 2021-03-11
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OFFICIAL LEGAL TITLE

Businesses Preparing for a Better Tomorrow Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_1807.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-03-11.

What are the main provisions?

Key points include:

  • Employers can claim a credit equal to 50% of qualified workplace training expenses related to COVID-19 prevention and safety.
  • The credit is applied against applicable employment taxes and is capped based on the number of employees (e.g., $1,000 per employee for the first 500 employees).
  • Any credit amount exceeding the employer's employment tax liability is refundable to the employer.
  • The provisions apply to expenses paid or incurred after March 12, 2020, and before January 1, 2022.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Cawthorn, Madison [R-NC-11].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

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Taxes Labor Health