1|Page
PAYROLL ACCOUNTING 2026 TEST BANK
NEWEST WITH COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS| BRAND NEW
VERSION!!!
TABLE OF CONTENT
Payroll Accounting Chapter 1
Payroll Accounting Chapter 2
Payroll Accounting Chapter 3
payroll accounting chapter 4
Payroll Accounting - Chapter 5
Payroll Accounting - Chapter 6
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Payroll Accounting Chapter 1
Affordable Care Act (ACA) - ............ANSWER.............. Mandated health care
coverage for all Americans regardless of employment status.
Americans with Disabilities Act of 1990 (ADA) - ............ANSWER..............
Legislation protecting the antidiscrimination rights of American workers with
disabilities as an extension of the Civil Rights Act of 1964.
Americans with Disabilities Act Amendments Act (ADAAA) -
............ANSWER.............. Legislation that extended the definition of disabilities to
protect workers from discrimination in the workplace.
Age Discrimination in Employment Act (ADEA) - ............ANSWER.............. The
Age Discrimination in Employment Act of 1967 protects workers over age 40 from
age-based discrimination.
American Recovery Plan Act (ARPA) - ............ANSWER.............. Legislation
designed to stimulate the economy by creating jobs and prescribing transparency
by employers.
American Rescue Plan Act of 2021 - ............ANSWER.............. Extended
employee retention credits, family and sick related leave for COVID-19-related
items.
American Taxpayer Relief Act of 2012 (ATRA) - ............ANSWER..............
Legislation that prevented the expirations of tax cuts that would have affected
employees.
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Coronavirus Aid, Relief and Economic Stimulus (CARES) Act of 2020 -
............ANSWER.............. Provided economic support and payroll tax relief
during the SARS COV-2 (COVID-19) pandemic to encourage employers to retain
their employees and tax relief for businesses.
Certified payroll - ............ANSWER.............. A report mandated for certain federal
government contracts that verifies the accuracy of labor expenses incurred during
completion of contract-related activities.
Civil Rights Act of 1964 - ............ANSWER.............. Federal legislation that
protects employees from discrimination based on race, color, religion, sex, or
national origin.
Civil Rights Act of 1991 - ............ANSWER.............. Federal law that instituted
monetary penalties for companies found guilty of discrimination as described
under the Civil Rights Act of 1964.
Consolidated Omnibus Budget Reformation Act of 1985 (COBRA) -
............ANSWER.............. Provided continuance of employee medical benefits
after separation from the company.
Consolidated Appropriations Act of 2018 - ............ANSWER.............. Signed into
law in March 2018, this act increased the funding for the E-Verify program, which
is an Internet-based system that offers employers instant verification of an
employee's eligibility to work in the United States. It is important to note that the
E-Verify program does not replace the need for the completion of Form I-9 upon
employee hire because it is a voluntary service.Consolidated Appropriations Act of
2018
Signed into law in March 2018, this act increased the funding for the E-Verify
program, which is an Internet-based system that offers employers instant
verification of an employee's eligibility to work in the United States. It is important
, 4|Page
to note that the E-Verify program does not replace the need for the completion of
Form I-9 upon employee hire because it is a voluntary service.
Copeland Anti-Kickback Act - ............ANSWER.............. Federal legislation
enacted in 1934 that prohibits a federal contractor or subcontractor from inducing
an employee to forgo a portion of the wages guaranteed by the contract.
Current Tax Payment Act (CTPA) of 1943 - ............ANSWER.............. Federal
law enacted in 1943 that required employers to submit a timely remittance to the
government of any taxes withheld from employee pay.
Davis-Bacon Act of 1931 - ............ANSWER.............. Federal legislation enacted
in 1931 that requires federal contractors to pay employees an amount
commensurate with the prevailing local wage.
Defense of Marriage Act of 1996 (DOMA) - ............ANSWER..............
Legislation, which was repealed in 2013, that prevented same-sex marriages and
related employment benefits.
Due care - ............ANSWER.............. The caution that a reasonable person would
exercise to avoid being charged with negligence.
Equal Employment Opportunity Commission (EEOC) - ............ANSWER..............
An entity of the federal government created as part of the Civil Rights Act of 1984,
the EEOC enforces civil rights provisions in the workplace.
Employer Identification Number (EIN) - ............ANSWER.............. A number
assigned to employers by the IRS for tax reporting.
PAYROLL ACCOUNTING 2026 TEST BANK
NEWEST WITH COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS| BRAND NEW
VERSION!!!
TABLE OF CONTENT
Payroll Accounting Chapter 1
Payroll Accounting Chapter 2
Payroll Accounting Chapter 3
payroll accounting chapter 4
Payroll Accounting - Chapter 5
Payroll Accounting - Chapter 6
,2|Page
Payroll Accounting Chapter 1
Affordable Care Act (ACA) - ............ANSWER.............. Mandated health care
coverage for all Americans regardless of employment status.
Americans with Disabilities Act of 1990 (ADA) - ............ANSWER..............
Legislation protecting the antidiscrimination rights of American workers with
disabilities as an extension of the Civil Rights Act of 1964.
Americans with Disabilities Act Amendments Act (ADAAA) -
............ANSWER.............. Legislation that extended the definition of disabilities to
protect workers from discrimination in the workplace.
Age Discrimination in Employment Act (ADEA) - ............ANSWER.............. The
Age Discrimination in Employment Act of 1967 protects workers over age 40 from
age-based discrimination.
American Recovery Plan Act (ARPA) - ............ANSWER.............. Legislation
designed to stimulate the economy by creating jobs and prescribing transparency
by employers.
American Rescue Plan Act of 2021 - ............ANSWER.............. Extended
employee retention credits, family and sick related leave for COVID-19-related
items.
American Taxpayer Relief Act of 2012 (ATRA) - ............ANSWER..............
Legislation that prevented the expirations of tax cuts that would have affected
employees.
,3|Page
Coronavirus Aid, Relief and Economic Stimulus (CARES) Act of 2020 -
............ANSWER.............. Provided economic support and payroll tax relief
during the SARS COV-2 (COVID-19) pandemic to encourage employers to retain
their employees and tax relief for businesses.
Certified payroll - ............ANSWER.............. A report mandated for certain federal
government contracts that verifies the accuracy of labor expenses incurred during
completion of contract-related activities.
Civil Rights Act of 1964 - ............ANSWER.............. Federal legislation that
protects employees from discrimination based on race, color, religion, sex, or
national origin.
Civil Rights Act of 1991 - ............ANSWER.............. Federal law that instituted
monetary penalties for companies found guilty of discrimination as described
under the Civil Rights Act of 1964.
Consolidated Omnibus Budget Reformation Act of 1985 (COBRA) -
............ANSWER.............. Provided continuance of employee medical benefits
after separation from the company.
Consolidated Appropriations Act of 2018 - ............ANSWER.............. Signed into
law in March 2018, this act increased the funding for the E-Verify program, which
is an Internet-based system that offers employers instant verification of an
employee's eligibility to work in the United States. It is important to note that the
E-Verify program does not replace the need for the completion of Form I-9 upon
employee hire because it is a voluntary service.Consolidated Appropriations Act of
2018
Signed into law in March 2018, this act increased the funding for the E-Verify
program, which is an Internet-based system that offers employers instant
verification of an employee's eligibility to work in the United States. It is important
, 4|Page
to note that the E-Verify program does not replace the need for the completion of
Form I-9 upon employee hire because it is a voluntary service.
Copeland Anti-Kickback Act - ............ANSWER.............. Federal legislation
enacted in 1934 that prohibits a federal contractor or subcontractor from inducing
an employee to forgo a portion of the wages guaranteed by the contract.
Current Tax Payment Act (CTPA) of 1943 - ............ANSWER.............. Federal
law enacted in 1943 that required employers to submit a timely remittance to the
government of any taxes withheld from employee pay.
Davis-Bacon Act of 1931 - ............ANSWER.............. Federal legislation enacted
in 1931 that requires federal contractors to pay employees an amount
commensurate with the prevailing local wage.
Defense of Marriage Act of 1996 (DOMA) - ............ANSWER..............
Legislation, which was repealed in 2013, that prevented same-sex marriages and
related employment benefits.
Due care - ............ANSWER.............. The caution that a reasonable person would
exercise to avoid being charged with negligence.
Equal Employment Opportunity Commission (EEOC) - ............ANSWER..............
An entity of the federal government created as part of the Civil Rights Act of 1984,
the EEOC enforces civil rights provisions in the workplace.
Employer Identification Number (EIN) - ............ANSWER.............. A number
assigned to employers by the IRS for tax reporting.
