# 117-s-2936: A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.

117-s-2936, A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit., is a 117th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status Read twice and referred to the Committee on Finance. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/117-s-2936
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-s-2936
- Congress: 117
- Title: A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.
- Status: Read twice and referred to the Committee on Finance.
- Introduced: 2021-10-05
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.

## Related bills

- 117-s-610: Protecting Medicare and American Farmers from Sequester Cuts Act
- 117-s-4003: Law Enforcement De-Escalation Training Act of 2022
- 117-s-4052: Early Hearing Detection and Intervention Act of 2022
- 117-s-2959: Supplemental Impact Aid Flexibility Act
- 117-s-2834: Dr. Joanne Smith Memorial Rehabilitation Innovation Centers Act of 2022
- 117-s-1917: K-12 Cybersecurity Act of 2021

## Sources
- [117-s-2936 on Congress.gov](https://www.congress.gov/bill/117th-congress/senate-bill/2936)

## Related
- [117-s-610: Protecting Medicare and American Farmers from Sequester Cuts Act](https://policyrisk.com/legislation/117-s-610)
- [117-s-4003: Law Enforcement De-Escalation Training Act of 2022](https://policyrisk.com/legislation/117-s-4003)
- [117-s-4052: Early Hearing Detection and Intervention Act of 2022](https://policyrisk.com/legislation/117-s-4052)
- [117-s-2959: Supplemental Impact Aid Flexibility Act](https://policyrisk.com/legislation/117-s-2959)
- [117-s-2834: Dr. Joanne Smith Memorial Rehabilitation Innovation Centers Act of 2022](https://policyrisk.com/legislation/117-s-2834)
- [117-s-1917: K-12 Cybersecurity Act of 2021](https://policyrisk.com/legislation/117-s-1917)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-s-2936 (as of 2026-10-15).