May 5, 2021
President Joseph R. Biden
1600 Pennsylvania Avenue NW
Washington, DC 20500
Re: Healthy Workplaces Tax Credit Act
Dear President Biden:
As the United States continues to bring the COVID-19 pandemic under control and reopen, it iscritical to ensure that workplaces can reopen safely to help protect the health of workers,
customers, and the public.
For this reason, last year we formed a coalition to articulate the need for assistance to smaller
businesses to reopen their facilities safely and properly. On behalf of the undersigned groups
representing millions of employees and many millions more customers, we urge you tosupport the bipartisan “Healthy Workplaces Tax Credit Act” (S. 537 and H.R. 1944) toprotect the safety of workers, customers, and the public.
The legislation recognizes the enormous, unexpected costs of creating and maintaining healthy
spaces for workers and customers due to the COVID-19 pandemic. A healthy workplaces tax
credit is needed to help businesses uphold cleanliness levels, improve indoor air quality, protect
employees, and give the public confidence when visiting facilities. According to the National
Safety Council, employers have already spent an average of $5,208 per employee on various
workplace safety practices since the onset of the COVID-19 pandemic. Despite the Paycheck
Protection Program and other relief programs, many businesses and nonprofits are still struggling
financially and should not have to decide between safety and going out of business.
The proposed tax credit is targeted, temporary, and would be available to business entities andnonprofits. Despite the great progress the country has made in combatting COVID-19,
businesses and nonprofits have and will continue to spend an enormous amount to ensure thatworkplaces are as safe and healthy for workers and customers as possible.
The tax credit would help businesses cover the cost of:
1. Cleaning and workplace safety-related costs, including cleaning, disinfecting, andsterilizing-related products; equipment; delivery/dispensing devices and systems;
signage; air filtration solutions; and technology platforms or services related topreventing the spread of COVID–19
2. Training, consulting, standards, certifications, auditing/quality control, monitoring, andguidelines or other similar information related to COVID–19
3. Personal protective equipment (PPE)
4. Technology used for limiting or tracing and tracking physical contact between
customers and employees in the United States and improving workplace safety andhygiene

5. Other expenditures associated with maintaining a healthy physical workplace such as
design and operational reconfigurations, including those necessary to comply withfederal, state, and local guidelines, as well as industry best practices
The Centers for Disease Control and Prevention, World Health Organization, state and local
guidance, as well as industry best practices related to reopening safely all focus on requiring acombination of properly cleaning and disinfecting these spaces, personal hygiene practices, airfiltration, utilizing PPE, screening and testing workers when necessary, and following social
distancing as appropriate to protect workers and customers.
This tax credit is essential in helping our economy reopen safely and restoring confidence withworkers, customers, and the American public. According to the International Council ofShopping Centers, 66 percent of consumers said that when they do return to stores, they areinterested in seeing frequent cleaning/sanitizing, while 62 percent are interested in seeing more
hand sanitizer and disinfecting cloths, 49 percent in staff wearing masks and/or gloves, and 48
percent in measures facilitating social distancing.
A tax credit would ensure that businesses and nonprofits already struggling financially can covera portion of these critical, yet unexpected expenses related to COVID-19.
We respectfully request that you consider the above recommendations as you evaluate andhopefully include a reopening tax credit in the next legislative package.
Thank you for your consideration of this tax credit. We believe a healthy workplace tax credit iscritical to the safety of Americans as businesses re-open and workers return to their jobs. This
proposal also will prepare workplaces to better deal with other illnesses and future emerging
pathogens that we could be confronted with in the future.
Sincerely,
American Association of Oral and Maxillofacial Surgeons
American Gaming Association
Academy of General Dentistry
American Forest & Paper Association
American Hotel and Lodging Association
American Society of Association Executives
American Society of Interior Designers
Asian American Hotel Owners Association
Building Owners and Managers Association International
Building Service Contractors Association International
Energy Marketers of America
Exhibitions & Conferences Alliance
Exhibitor Appointed Contractor Association
Exhibition Services & Contractors Association
Experiential Designers and Producers Association
FMI – The Food Industry Association

Go LIVE Together
Household & Commercial Products Association
Independent Bakers Association
Independent Office Products & Furniture Dealers Association
International Association of Exhibitions and Events
International Council of Shopping Centers
International Franchise Association
International Health, Racquet & Sportsclub Association
International Safety Equipment Association
International WELL Building Institute
ISSA – The Worldwide Cleaning Industry Association
NACS
NAIOP, the Commercial Real Estate Development Association
National Association of Manufacturers
National Association of Theatre Owners
National Association of Truckstop Operators
National Council of Nonprofits
National Grocers Association
National Independent Venue Association
National Office Products Alliance
National Pest Management Association
National Restaurant Association
National Retail Federation
National Safety Council
National Small Business Association
Natural Products Association
North American Meat Institute
Office Furniture Dealers Alliance
The Payroll Group
Professional Beauty Association
The Real Estate Roundtable
Retail Industry Leaders Association
Small Business & Entrepreneurship Council
Society of Independent Show Organizers
The Sheet Metal and Air Conditioning Contractors National Association
CC:

House Speaker Nancy Pelosi
Senate Majority Leader Chuck Schumer
Senate Minority Leader Mitch McConnell
House Minority Leader Kevin McCarthy
Senate Finance Committee Chairman Ron Wyden
House Ways and Means Committee Chairman Richard Neal
Senate Finance Committee Ranking Member Mike Crapo
House Ways and Means Committee Ranking Member Kevin Brady