To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19.

Cost and committee reports

Official records Congress.gov attaches to H.R. 7615.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. RICE of South Carolina, as printed in the Congressional Record (Vol. 166, No. 126, July 16, 2020, Page H3090):
  Article I, Section 8 of the United States Constitution
  Source: Congress.gov, Congressional Record July 16, 2020 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  54 characters

  Congress.gov bill record

  H.R. 7615, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hr/7615

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  153664cf3423fbd0a98ad91030747c415f6eba2c25468588e470a20f9311df4f

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 7615, last updated January 3, 2025. PORKER’s copy was retrieved September 20, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.