EXTENSION OF CERTAIN DEFERRED PAYROLL TAXES.

SEC. 274. [26 U.S.C. 7508A note] EXTENSION OF CERTAIN DEFERRED PAYROLL TAXES. 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.