COVID-19 Employee Training Payroll Tax Credit Legislation Pending

Earlier this week, Representative Pete Olson (R-TX) introduced H.B. 8260. If enacted, employers would be eligible for a payroll tax credit if they implement COVID-19 workplace safety training.

As currently written, the legislation gives employers a payroll tax credit for expenses used for COVID-19 workplace safety training. As a result, the legislation supports federal and state agency recommendations to provide employees with workplace safety training. In fact, some states require employers to administer COVID-19 training to employees returning to the workplace. Not only does workplace safety training help mitigate workplace exposure to the virus, but it also protects employee health and safety.

However, the training must meet certain qualifications for payroll tax credit eligibility. The legislation requires employee COVID-19 training include industry best practices and CDC and OSHA workplace safety guidelines. In addition, the primary purpose of any safe workplace training must be to prevent the spread of the virus in the workplace.

Clear Law Institute will monitor H.B. 8260 and provide updates on significant legislative developments.