Providing for congressional disapproval of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic".

This joint resolution expresses congressional disapproval of the Internal Revenue Service rule relating to Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic. The rule requires the deferral of the payment of employment taxes on wages between September 1, 2020, and December 31, 2020.