“To contract a disease means to catch or acquire an illness through the exposure to a contagious pathogen. However, one may also contract a disease that is non-communicable such as cancer.
Contract a disease or contact a disease？ – Grammarist”
1）一般定义：“Payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their staff. Payroll taxes generally fall into two categories: deductions from an employee's wages, and taxes paid by the employer based on the employee's wages. ” - Wikipedia
2) payroll tax 第一部分 deductions 指的是: FICA tax (social security/medicare + additional medicare) 中雇员的部分，和雇员的federal/state income tax withholding。这些是强制部分，还有自愿deduction部分(退休账户, 健康保险之类的福利部分)
3）payroll tax 第二部分 taxes 指的是：FICA tax (social security/medicare)雇主负担的部分，various state/local taxes (包括 city/county/school district taxes, state disability and/or unemployment insurance等)
“To contract a disease means to catch or acquire an illness through the exposure to a contagious pathogen. However, one may also contract a disease that is non-communicable such as cancer.
Contract a disease or contact a disease？ – Grammarist”
https://grammarist.com/eggcorns/contract-a-disease-or-contact-a-disease/
2. Payroll tax relief: 在相关帖子里看到有很多confusion，有说这样也有说那样的，有比较专业的解释但也不完全的。放狗去查证了一下，其实Payroll Tax指的是 （专业人士看到错漏麻烦给指正下）：
1）一般定义：“Payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their staff. Payroll taxes generally fall into two categories: deductions from an employee's wages, and taxes paid by the employer based on the employee's wages. ” - Wikipedia
2) payroll tax 第一部分 deductions 指的是: FICA tax (social security/medicare + additional medicare) 中雇员的部分，和雇员的federal/state income tax withholding。这些是强制部分，还有自愿deduction部分(退休账户, 健康保险之类的福利部分)
3）payroll tax 第二部分 taxes 指的是：FICA tax (social security/medicare)雇主负担的部分，various state/local taxes (包括 city/county/school district taxes, state disability and/or unemployment insurance等)
4) 特例self-employed 既是雇主又是雇员: payroll tax主要指self-employment tax (FICA tax 雇主和雇员部分之和) 和 federal/state income tax；
5) 白宫的提议最后如果被国会批准，能动能relief的只有federal层面的部分，而且很大概率FICA的雇员部分不会减免。
疫情之中，不忘初心，keep curious, keep hungry.