Work Safe Act

II 116TH CONGRESS 2D SESSION S. 3966 To provide a tax credit to businesses that provide testing for COVID–19 to their employees. IN THE SENATE OF THE UNITED STATES JUNE 16, 2020 Mr. CRUZ introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide a tax credit to businesses that provide testing for COVID–19 to their employees. 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 ‘‘Work Safe Act’’. 4 SEC. 2. ESTABLISHMENT OF TAX CREDIT FOR EMPLOYEE 5 TESTING FOR COVID–19. 6 (a) IN GENERAL.—For purposes of section 38 of the 7 Internal Revenue Code of 1986, the COVID–19 employee 8 testing credit shall be treated as a credit listed at the end 9 of subsection (b) of such section. For purposes of this sub- 10 VerDate Sep 11 2014 05:18 Jun 26, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S3966.IS S3966 pbinns on DSKJLVW7X2PROD with BILLS 2 •S 3966 IS section, the COVID–19 employee testing credit is an 1 amount equal to the product of— 2 (1) the number of qualified COVID–19 tests 3 administered to any employee of the taxpayer after 4 the date of enactment of this Act and before Janu- 5 ary 1, 2021; and 6 (2) the applicable amount. 7 (b) LIMITATION.—For purposes of paragraph (1) of 8 subsection (a), the credit allowed under such subsection 9 shall not include any tests which are in excess of one quali- 10 fied COVID–19 test for each employee for every 2 cal- 11 endar weeks during calendar year 2020. 12 (c) APPLICABLE AMOUNT.—For purposes of para- 13 graph (2) of subsection (a), the applicable amount shall 14 be— 15 (1) for any qualified COVID–19 test adminis- 16 tered to an employee during the month which in- 17 cludes the date of enactment of this Act, $300; 18 (2) for any such test administered to an em- 19 ployee during the month subsequent to the month 20 described in paragraph (1), $250; 21 (3) for any such test administered to an em- 22 ployee during the month subsequent to the month 23 described in paragraph (2), $200; and 24 VerDate Sep 11 2014 05:18 Jun 26, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S3966.IS S3966 pbinns on DSKJLVW7X2PROD with BILLS 3 •S 3966 IS (4) for any such test administered to an em- 1 ployee during any month subsequent to the month 2 described in paragraph (3), $150. 3 (d) QUALIFIED COVID–19 TEST.— 4 (1) IN GENERAL.—For purposes of this section, 5 the term ‘‘qualified COVID–19 test’’ means— 6 (A) any diagnostic test for the detection of 7 the virus SARS–CoV–2 or coronavirus disease 8 2019 (COVID–19); or 9 (B) any serology test for the detection of 10 antibodies to such virus, 11 which has been cleared or approved by the Food and 12 Drug Administration for such purpose and which 13 satisfies the requirements under paragraph (2). 14 (2) ADDITIONAL REQUIREMENTS.—The require- 15 ments described in this paragraph are that any test 16 described in paragraph (1)— 17 (A) is not provided to an employee after 18 the date on which such employee has tested 19 positive for the virus described in subparagraph 20 (A) of such paragraph or the antibodies de- 21 scribed in subparagraph (B) of such paragraph; 22 and 23 (B) is provided to an employee who works 24 within a State for which the Centers for Dis- 25 VerDate Sep 11 2014 05:18 Jun 26, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S3966.IS S3966 pbinns on DSKJLVW7X2PROD with BILLS 4 •S 3966 IS ease Control and Prevention has determined 1 (pursuant to paragraph (3)) that the weekly 2 positive case rate in such State is higher than 3 the weekly positive case rate for the United 4 States for the calendar week preceding the week 5 which includes the date on which such test was 6 administered to the employee. 7 (3) INFORMATION PROVIDED BY CDC.— 8 (A) IN GENERAL.—The Director of the 9 Centers for Disease Control and Prevention 10 shall disclose to the public, in such manner as 11 is determined appropriate by the Director for 12 carrying out the purposes of this section, the 13 weekly positive case rate for each State and for 14 the United States for the most recently com- 15 pleted calendar week, as determined based on 16 the most recent data which is available. 17 (B) WEEKLY POSITIVE CASE RATE.—For 18 purposes of this subsection, the term ‘‘weekly 19 positive case rate’’ means an amount equal to 20 the quotient of— 21 (i) the number of tests described in 22 paragraph (1)(A) which were administered 23 during any calendar week to individuals 24 VerDate Sep 11 2014 05:18 Jun 26, 2020 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S3966.IS S3966 pbinns on DSKJLVW7X2PROD with BILLS 5 •S 3966 IS who tested positive for the virus described 1 in such paragraph; and 2 (ii) the total number of tests described 3 in such paragraph which were adminis- 4 tered during such week. 5 (e) ALLOWANCE OF DEDUCTION.—Nothing in this 6 section or the Internal Revenue Code of 1986 shall pro- 7 hibit any deduction which is otherwise allowable with re- 8 spect to any expense incurred by the taxpayer for the ac- 9 quisition or purchase of any COVID–19 test which is 10 taken into account under subsection (a). 11 Æ VerDate Sep 11 2014 05:18 Jun 26, 2020 Jkt 099200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\S3966.IS S3966 pbinns on DSKJLVW7X2PROD with BILLS