1. Short title This Act may be cited as the Support for Workers, Families, and Social Security Act . 2. Temporary employee payroll tax holiday (a) In general Notwithstanding any other provision of law— (1) with respect to any taxable year which includes any portion of the payroll tax holiday period, the rate of tax under section 1401(a) of the Internal Revenue Code of 1986 shall be reduced by the applicable number of percentage points determined under subsection (d), and (2) with respect to remuneration received during the payroll tax holiday period, the rate of tax under 3101(a) of such Code shall be 0 percent (including for purposes of determining the applicable percentage under sections 3201(a) and 3211(a)(1) of such Code). (b) Coordination with deductions for employment taxes (1) Deduction in computing net earnings from self-employment For purposes of applying section 1402(a)(12) of the Internal Revenue Code of 1986, the rate of tax imposed by section 1401(a) of such Code shall be determined without regard to the reduction in such rate under this section. (2) Individual deduction For purposes of determining the deduction allowed under section 164(f) of the Internal Revenue Code of 1986, the taxes imposed under section 1401 of such Code shall be treated as being equal to the amount of such taxes determined without regard to the reduction in the rate of tax provided under subsection (a)(1). (c) Payroll tax holiday period For purposes of this section, the term payroll tax holiday period means the period beginning on September 1, 2020, and ending on December 31, 2020. (d) Applicable number of percentage points (1) In general For purposes of subsection (a)(1), the applicable number of percentage points with respect to any individual for any taxable year is the number of percentage points that bears the same ratio to 6.2 percent as— (A) the number of days of the payroll tax holiday period which are in such taxable year, bears to (B) the number of days in such taxable year. (2) Phaseout based on self-employment