SAFE at Work Act of 2020

I 116TH CONGRESS 2D SESSION H. R. 6219 To amend the Internal Revenue Code of 1986 to allow a credit against tax for telework, and for other purposes. IN THE HOUSE OF REPRESENTATIVES MARCH 12, 2020 Mr. SPANO (for himself and Mr. BUDD) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow a credit against tax for telework, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Safeguarding Ameri- 4 cans From Epidemics at Work Act of 2020’’ or ‘‘SAFE 5 at Work Act of 2020’’. 6 SEC. 2. CREDIT FOR TELEWORK. 7 (a) IN GENERAL.—Subpart D of part IV of sub- 8 chapter A of chapter 1 of the Internal Revenue Code of 9 VerDate Sep 11 2014 22:48 Mar 21, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H6219.IH H6219 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 6219 IH 1986 is amended by adding at the end the following new 1 section: 2 ‘‘SEC. 45U. TELEWORK CREDIT. 3 ‘‘(a) ALLOWANCE OF CREDIT.— 4 ‘‘(1) IN GENERAL.—For purposes of section 38, 5 the telework credit for the taxable year is an amount 6 equal to the product of— 7 ‘‘(A) $100, multiplied by 8 ‘‘(B) the number of qualified telework em- 9 ployees of the taxpayer in each month of the 10 taxable year. 11 ‘‘(b) DEFINITIONS.—For purposes of this section— 12 ‘‘(1) QUALIFIED TELEWORK EMPLOYEE.— 13 ‘‘(A) IN GENERAL.—The term ‘qualified 14 telework employee’ means, for a month in the 15 taxable year, an employee who teleworks not 16 fewer than 12 regularly scheduled business days 17 during such month. 18 ‘‘(B) SERVICE REQUIREMENT.—An indi- 19 vidual shall be considered an employee for a 20 month if such individual is an employee on the 21 first day and last day of such month. 22 ‘‘(2) TELEWORK.—The term ‘telework’ means 23 an arrangement under which an employee performs 24 the duties and responsibilities of such employee’s 25 VerDate Sep 11 2014 22:48 Mar 21, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6219.IH H6219 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 6219 IH employment position, and other activities authorized 1 by the employer, from a worksite approved by the 2 employer other than the location from which the em- 3 ployee would otherwise work. 4 ‘‘(c) SPECIAL RULES.— 5 ‘‘(1) AGGREGATION.—All taxpayers which are 6 treated as a single employer under subsections (a) 7 and (b) of section 52 shall be treated as a single em- 8 ployer for purposes of this section. 9 ‘‘(2) DENIAL OF DOUBLE BENEFIT.—No deduc- 10 tion or credit shall be allowed under any other provi- 11 sion of this chapter with respect to the amount of 12 the credit determined under this section. 13 ‘‘(d) TERMINATION.—This section shall not apply to 14 taxable years beginning after December 31, 2021.’’. 15 (b) CONFORMING AMENDMENTS.— 16 (1) Section 38(b) of the Internal Revenue Code 17 of 1986 is amended by striking ‘‘plus’’ at the end of 18 paragraph (32), by striking the period at the end of 19 paragraph (33) and inserting ‘‘, plus’’, and by add- 20 ing at the end the following new paragraph: 21 ‘‘(34) the telework credit determined under sec- 22 tion 45U(a).’’. 23 (2) The table of sections for subpart D of part 24 IV of subchapter A of chapter 1 of such Code is 25 VerDate Sep 11 2014 22:48 Mar 21, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H6219.IH H6219 kjohnson on DSK79L0C42PROD with BILLS 4 •HR 6219 IH amended by inserting after the item relating to sec- 1 tion 45T the following new item: 2 ‘‘45U. Telework Credit.’’. SEC. 3. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED 3 DEDUCTIONS REINSTATED FOR CERTAIN 4 YEARS. 5 Section 67(g) of the Internal Revenue Code of 1986 6 is amended to read as follows: 7 ‘‘(g) SUSPENSION FOR CERTAIN TAXABLE YEARS.— 8 Notwithstanding subsection (a), no miscellaneous itemized 9 deduction shall be allowed for any taxable year— 10 ‘‘(1) beginning after December 31, 2017, and 11 before January 1, 2020, and 12 ‘‘(2) beginning after December 31, 2021, and 13 before January 1, 2026.’’. 14 SEC. 4. OVERALL LIMITATION ON ITEMIZED DEDUCTIONS 15 REINSTATED FOR CERTAIN YEARS. 16 Section 68(f) of the Internal Revenue Code of 1986 17 is amended to read as follows: 18 ‘‘(f) SECTION SHALL NOT APPLY.—This section 19 shall not apply to any taxable year— 20 ‘‘(1) beginning after December 31, 2017, and 21 before January 1, 2020, and 22 ‘‘(2) beginning after December 31, 2021, and 23 before January 1, 2026.’’. 24 VerDate Sep 11 2014 22:48 Mar 21, 2020 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H6219.IH H6219 kjohnson on DSK79L0C42PROD with BILLS 5 •HR 6219 IH SEC. 5. EFFECTIVE DATE. 1 The amendments made by this Act shall apply to tax- 2 able years beginning after December 31, 2019. 3 Æ VerDate Sep 11 2014 22:48 Mar 21, 2020 Jkt 099200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H6219.IH H6219 kjohnson on DSK79L0C42PROD with BILLS