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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Work Safe Act’’. 

5 SEC. 2. ESTABLISHMENT OF TAX CREDIT FOR EMPLOYEE 

6 TESTING FOR COVID–19. 

7 (a) IN GENERAL.—For purposes of section 38 of the 

8 Internal Revenue Code of 1986, the COVID–19 employee 

9 testing credit shall be treated as a credit listed at the end 

10 of subsection (b) of such section. For purposes of this subVerDate Sep 11 2014 05:18 Jun 26, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S3966.IS S3966

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1 section, the COVID–19 employee testing credit is an 

2 amount equal to the product of— 

3 (1) the number of qualified COVID–19 tests 

4 administered to any employee of the taxpayer after 

5 the date of enactment of this Act and before Janu6 ary 1, 2021; and 

7 (2) the applicable amount. 

8 (b) LIMITATION.—For purposes of paragraph (1) of 

9 subsection (a), the credit allowed under such subsection 

10 shall not include any tests which are in excess of one quali11 fied COVID–19 test for each employee for every 2 cal12 endar weeks during calendar year 2020. 

13 (c) APPLICABLE AMOUNT.—For purposes of para14 graph (2) of subsection (a), the applicable amount shall 

15 be— 

16 (1) for any qualified COVID–19 test adminis17 tered to an employee during the month which in18 cludes the date of enactment of this Act, $300; 

19 (2) for any such test administered to an em20 ployee during the month subsequent to the month 

21 described in paragraph (1), $250; 

22 (3) for any such test administered to an em23 ployee during the month subsequent to the month 

24 described in paragraph (2), $200; and 


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1 (4) for any such test administered to an em2 ployee during any month subsequent to the month 

3 described in paragraph (3), $150. 

4 (d) QUALIFIED COVID–19 TEST.— 

5 (1) IN GENERAL.—For purposes of this section, 

6 the term ‘‘qualified COVID–19 test’’ means— 

7 (A) any diagnostic test for the detection of 

8 the virus SARS–CoV–2 or coronavirus disease 

9 2019 (COVID–19); or 

10 (B) any serology test for the detection of 

11 antibodies to such virus, 

12 which has been cleared or approved by the Food and 

13 Drug Administration for such purpose and which 

14 satisfies the requirements under paragraph (2). 

15 (2) ADDITIONAL REQUIREMENTS.—The require16 ments described in this paragraph are that any test 

17 described in paragraph (1)— 

18 (A) is not provided to an employee after 

19 the date on which such employee has tested 

20 positive for the virus described in subparagraph 

21 (A) of such paragraph or the antibodies de22 scribed in subparagraph (B) of such paragraph; 

23 and 

24 (B) is provided to an employee who works 

25 within a State for which the Centers for DisVerDate Sep 11 2014 05:18 Jun 26, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S3966.IS S3966

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1 ease Control and Prevention has determined 

2 (pursuant to paragraph (3)) that the weekly 

3 positive case rate in such State is higher than 

4 the weekly positive case rate for the United 

5 States for the calendar week preceding the week 

6 which includes the date on which such test was 

7 administered to the employee. 

8 (3) INFORMATION PROVIDED BY CDC.— 

9 (A) IN GENERAL.—The Director of the 

10 Centers for Disease Control and Prevention 

11 shall disclose to the public, in such manner as 

12 is determined appropriate by the Director for 

13 carrying out the purposes of this section, the 

14 weekly positive case rate for each State and for 

15 the United States for the most recently com16 pleted calendar week, as determined based on 

17 the most recent data which is available. 

18 (B) WEEKLY POSITIVE CASE RATE.—For 

19 purposes of this subsection, the term ‘‘weekly 

20 positive case rate’’ means an amount equal to 

21 the quotient of— 

22 (i) the number of tests described in 

23 paragraph (1)(A) which were administered 

24 during any calendar week to individuals 


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1 who tested positive for the virus described 

2 in such paragraph; and 

3 (ii) the total number of tests described 

4 in such paragraph which were adminis5 tered during such week. 

6 (e) ALLOWANCE OF DEDUCTION.—Nothing in this 

7 section or the Internal Revenue Code of 1986 shall pro8 hibit any deduction which is otherwise allowable with re9 spect to any expense incurred by the taxpayer for the ac10 quisition or purchase of any COVID–19 test which is 

11 taken into account under subsection (a). 

Æ 


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