Sec. 274. EXTENSION OF CERTAIN DEFERRED PAYROLL TAXES

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## SEC. 274 EXTENSION OF CERTAIN DEFERRED PAYROLL TAXES **[**[26 U.S.C. 7508A note](/us/usc/t26/s7508A)**]** The Secretary of the Treasury (or the Secretary’s delegate) shall ensure that Internal Revenue Service Notice 2020-65 (entitled “Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic”) and any successor or related regulation, notice, or guidance is applied— ####

(1)by substituting “December 31, 2021” for “April 30, 2021” each place it appears therein, and ####

(2)by substituting “January 1, 2022” for “May 1, 2021” each place it appears therein.

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26 USC 7508A

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Sec. 274

EXTENSION OF CERTAIN DEFERRED PAYROLL TAXES

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