A bill to amend the Taxpayer Certainty and Disaster Tax Relief Act of 2020 to allow qualified tax-exempt organizations to claim the employee retention credit for employers affected by qualified disasters against Medicare hospital insurance taxes.

This bill (S 3552) amends the 2020 Taxpayer Certainty and Disaster Tax Relief Act to allow qualified tax-exempt organizations affected by disasters to claim the employee retention credit against Medicare hospital insurance taxes (Part A), rather than only against income taxes. It specifically expands the credit's applicability by revising the tax types referenced in the law from "tax imposed by section 3111(a)" to "taxes imposed by subsections (a) and (b) of section 3111" (which includes Medicare taxes). This change directly affects eligible tax-exempt organizations, such as nonprofits, that qualify as employers impacted by federally declared disasters. The amendment retroactively applies to the original 2020 Act, streamlining access to disaster-related payroll tax relief.