# 116-hr-6787: Providing Essentials for Frontline Workers Act

116-hr-6787, Providing Essentials for Frontline Workers Act, is a 116th Congress bill sponsored by Rep. Sánchez, Linda T. [D-CA-38] (D-CA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/116-hr-6787
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 116-hr-6787
- Congress: 116
- Title: Providing Essentials for Frontline Workers Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2020-05-08
- Sponsor: Rep. Sánchez, Linda T. [D-CA-38] (D-CA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Providing Essentials for Frontline Workers Act This bill allows an employer a payroll tax credit for certain pandemic-related employee benefit expenses paid by such employer after March 12, 2020, and before January 1, 2021. The amount of such credit is 50% of the pandemic-related expenses of essential employees and 30% for other employees. The amount of expenses taken into account for purposes of the credit for any employee may not exceed $5,000 in any calendar quarter. The bill defines qualified pandemic-related employee benefit expenses as amounts paid to an employee that are excludible from gross income as disaster relief payments related to COVID-19 (i.e., coronavirus disease 2019) and that the employee has elected to treat as a pandemic-related expense. The credit is not allowed to the federal government or its agencies, except for tax-exempt organizations.

## Related bills

- 116-hr-8986: To designate the facility of the United States Postal Service located at 120 4th Street in Petaluma, California, as the "Lynn C. Woolsey Post Office Building".
- 116-hr-8954: Seasonal Worker Solidarity Act of 2020
- 116-hr-8805: Retail Revitalization Act of 2020
- 116-hr-8726: To designate the facility of the United States Postal Service located at 101 South Willowbrook Avenue in Compton, California, as the "PFC James Anderson, Jr.,…
- 116-hr-8662: Accelerating Access to Critical Therapies for ALS Act
- 116-hr-8598: Emergency Social Security COLA for 2021 Act

## Sources
- [116-hr-6787 on Congress.gov](https://www.congress.gov/bill/116th-congress/house-bill/6787)

## Related
- [116-hr-8986: To designate the facility of the United States Postal Service located at 120 4t…](https://policyrisk.com/legislation/116-hr-8986)
- [116-hr-8954: Seasonal Worker Solidarity Act of 2020](https://policyrisk.com/legislation/116-hr-8954)
- [116-hr-8805: Retail Revitalization Act of 2020](https://policyrisk.com/legislation/116-hr-8805)
- [116-hr-8726: To designate the facility of the United States Postal Service located at 101 So…](https://policyrisk.com/legislation/116-hr-8726)
- [116-hr-8662: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/116-hr-8662)
- [116-hr-8598: Emergency Social Security COLA for 2021 Act](https://policyrisk.com/legislation/116-hr-8598)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/116-hr-6787 (as of 2025-11-18).