GROCER Act of 2020

I 116TH CONGRESS 2D SESSION H. R. 6567 To provide an exclusion from gross income for certain workers. IN THE HOUSE OF REPRESENTATIVES APRIL 21, 2020 Mr. THOMPSON of Pennsylvania (for himself and Mr. EVANS) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To provide an exclusion from gross income for certain workers. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Giving Retailers and 4 Our Convenience Employees Relief Act of 2020’’ or as the 5 ‘‘GROCER Act of 2020’’. 6 SEC. 2. EXCLUSION FROM GROSS INCOME FOR CERTAIN 7 WORKERS. 8 (a) IN GENERAL.—For purposes of the Internal Rev- 9 enue Code of 1986, gross income shall not include speci- 10 fied income of any qualified employee. 11 VerDate Sep 11 2014 19:18 Apr 23, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H6567.IH H6567 pamtmann on DSKBC07HB2PROD with BILLS 2 •HR 6567 IH (b) LIMITATION.—The aggregate amount not in- 1 cluded in the gross income of any individual by reason of 2 subsection (a) shall not exceed $25,000. 3 (c) QUALIFIED EMPLOYEE.—For purposes of this 4 section, the term ‘‘qualified employee’’ means any indi- 5 vidual who provides services at a business concern that 6 is assigned a North American Industry Classification Sys- 7 tem code beginning with 4244, 4247, 4451, or 4471, and 8 which is located in a county that has at least one con- 9 firmed case of COVID-19. 10 (d) SPECIFIED INCOME.—For purposes of this sec- 11 tion, the term ‘‘specified income’’ means— 12 (1) if the services described in subsection (c) 13 are provided as an employee, the wages (as defined 14 in section 3121(a) of the Internal Revenue Code of 15 1986 determined without regard to paragraph (1) 16 thereof) received by the qualified employee for the 17 applicable period, and 18 (2) in any other case, the income of the quali- 19 fied employee which is properly allocable to the serv- 20 ices described in subsection (c) which are provided 21 by such qualified employee during the applicable pe- 22 riod. 23 VerDate Sep 11 2014 19:18 Apr 23, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6567.IH H6567 pamtmann on DSKBC07HB2PROD with BILLS 3 •HR 6567 IH (e) APPLICABLE PERIOD.—For purposes of this sec- 1 tion, the term ‘‘applicable period’’ means the period begin- 2 ning on February 15, 2020, and ending on June 15, 2020. 3 (f) EXTENSION.—The Secretary of the Treasury (or 4 the Secretary’s delegate) may extend the applicable period 5 for a period not to exceed 3 additional calendar months 6 if the Secretary (or the Secretary’s delegate) determines 7 that the emergency related to COVID-19 is likely to be 8 ongoing during such period. If such period is so extended, 9 the dollar amount in subsection (b) shall be increased by 10 $6,250 for each month of such extension (and a like rate 11 of increase with respect to any extension which is not a 12 whole number of months). 13 Æ VerDate Sep 11 2014 19:18 Apr 23, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H6567.IH H6567 pamtmann on DSKBC07HB2PROD with BILLS