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S. 4810

BillFederalSenateIn Committee
A bill to require employee consent for any deferral of payroll taxes.
About This Bill
Committee
Latest Action · October 19, 2020
Read twice and referred to the Committee on Finance.
Congress
116th (2019–2021)
Introduced
October 19, 2020
Cosponsors (17)
16D 1R
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Summary

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Protecting Employees from Surprise Taxes Act of 2020 This bill prohibits employers from deferring payment of payroll taxes unless affected employees provide written consent to a deferral. Employers must also provide notice to their employees of the right to provide or withhold written consent and the future tax liability resulting from providing consent to the deferral of such taxes.

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