S 219 Corporate Freeloader Fee Act

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About S.219

Imposes a specified excise tax on certain employers who employ low-wage employees during the year. A "low-wage" employee is an employee who receives wages from the employer that are less than 218% of the federal poverty line. The bill reduces the amount of the tax for employers who provide certain health and retirement benefits to low-wage employees. Government employers, churches, and church organizations are exempt from the tax.