II 118th CONGRESS 1st Session S. 28 IN THE SENATE OF THE UNITED STATES January 24 (legislative day, January 3), 2023 Mr. Cardin (for himself, Mr. Brown , Mrs. Murray , and Mr. Markey ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide a partially refundable credit against payroll taxes for certain restaurants affected by the COVID–19 pandemic.