Share with your friends

Legislative update: U.S. Senate passes bill including tax relief for paid leave relating to coronavirus (COVID-19)

U.S. Senate passes bill including tax relief

The U.S. Senate today, March 18, 2020, passed (by a vote of 90 to 8) H.R. 6201, the “Families First Coronavirus Response Act”—a bill passed by the House on March 17 that includes temporary tax credits for certain employers and self-employed individuals for emergency paid leave.


Related content

The staff of the Joint Committee on Taxation (JCT) has estimated that the tax credit provisions in H.R. 6201 would lose approximately $104.9 billion over two years.


  • Read text of H.R. 6201 [PDF 346 KB] (112 pages) as passed by the House
  • Read a technical explanation of the bill, provided by the JCT: JCX-10-20
  • Read a revenue estimate provided by the JCT: JCX-9-20  

Read about the bill as passed by the House on March 17, 2020: TaxNewsFlash


What’s next?

The president indicated on March 12, 2020, that he would sign H.R. 6201.

Congress has already begun discussions of further COVID-19 related legislation that could include additional tax provisions.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal