S.4178: 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,...

(Source: Library of Congress)