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

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on April 1, 2020, and ending on the earlier of the last day of the first month in which the COVID-19 emergency is no longer in effect, or December 31, 2020).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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