II 

116TH CONGRESS 

2D SESSION S. 4436 

To provide a tax credit for employers that provide remote work equipment 

and services to their employees, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

AUGUST 4, 2020 

Mr. YOUNG (for himself and Ms. HASSAN) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To provide a tax credit for employers that provide remote 

work equipment and services to their employees, and 

for other purposes. 

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 ‘‘Assisting Teachers and 

5 Home Office Modernization for Employees Act’’ or the 

6 ‘‘AT HOME Act’’. 


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1 SEC. 2. ESTABLISHMENT OF TAX CREDIT FOR EMPLOYERS 

2 THAT PROVIDE REMOTE WORK EQUIPMENT 

3 AND SERVICES TO THEIR EMPLOYEES. 

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

5 Internal Revenue Code of 1986, in the case of an eligible 

6 entity, the COVID–19 remote work credit shall be treated 

7 as a credit listed at the end of subsection (b) of such sec8 tion. For purposes of this subsection, the COVID–19 re9 mote work credit for any taxable year is an amount equal 

10 to 25 percent of any qualified remote work expenses paid 

11 or incurred by the eligible entity during such taxable year. 

12 (b) DEFINITIONS.—For purposes of this section— 

13 (1) ELIGIBLE ENTITY.—The term ‘‘eligible enti14 ty’’ means, with respect to any taxable year, an em15 ployer which has not more than 150 full-time equiv16 alent employees (as defined in section 45R(d)(2) of 

17 the Internal Revenue Code of 1986) for such taxable 

18 year. 

19 (2) QUALIFIED REMOTE WORK EXPENSE.— 

20 (A) IN GENERAL.—The term ‘‘qualified re21 mote work expense’’ means any expense paid or 

22 incurred by the eligible entity— 

23 (i) for purposes of allowing any em24 ployee of such entity to work from a work25 site other than a shared office space, in26 cluding the acquisition, implementation, or 


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1 other cost associated with the addition of 

2 any qualified remote work technology; 

3 (ii) which is necessary to allow for 

4 continuation of normal business functions 

5 of such entity; 

6 (iii) in response to the virus SARS– 

7 CoV–2 or coronavirus disease 2019 

8 (COVID–19), or any Federal, State, or 

9 local regulation related to COVID–19; and 

10 (iv) after February 15, 2020, and be11 fore January 1, 2021. 

12 (B) EXCLUSION OF EXISTING QUALIFIED

13 REMOTE WORK TECHNOLOGY.—The term 

14 ‘‘qualified remote work expense’’ shall not in15 clude any expense paid or incurred by the eligi16 ble entity which relates to any qualified remote 

17 work technology which was placed in service on 

18 or before February 15, 2020. 

19 (C) EMPLOYEE.—For purposes of sub20 paragraph (A), the term ‘‘employee’’ shall in21 clude— 

22 (i) any shareholder in a S corporation; 

23 and 

24 (ii) any member of a limited liability 

25 company. 


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1 (D) LIMITATIONS.—The total amount of 

2 qualified remote work expenses which may be 

3 taken into account for purposes of this sec4 tion— 

5 (i) with respect to the eligible entity 

6 for all taxable years shall not exceed 

7 $50,000; and 

8 (ii) with respect to any employee of 

9 such entity for all taxable years shall not 

10 exceed $2,000. 

11 (3) QUALIFIED REMOTE WORK TECHNOLOGY.— 

12 The term ‘‘qualified remote work technology’’ means 

13 any equipment (including software, hardware, or 

14 product systems), which allow normal business func15 tions from a worksite other than a shared office 

16 space. 

17 (c) AGGREGATION RULE.—All persons which are 

18 treated as a single employer under subsections (a) and (b) 

19 of section 52 of the Internal Revenue Code of 1986 shall 

20 be treated as a single employer for purposes of this sec21 tion. 

22 (d) PHASEOUT OF CREDIT AMOUNT BASED ON NUM23 BER OF EMPLOYEES.—With respect to any taxable year, 

24 the amount of the credit allowed under subsection (a) (as 

25 determined without regard to this subsection) shall be reVerDate Sep 11 2014 00:50 Aug 26, 2020 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S4436.IS S4436

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1 duced (but not below zero) by an amount equal to the 

2 product of— 

3 (1) the amount determined under subsection 

4 (a); and 

5 (2) an amount equal to the quotient obtained 

6 by dividing— 

7 (A) the number of full-time equivalent em8 ployees (as defined in section 45R(d)(2) of the 

9 Internal Revenue Code of 1986) of the eligible 

10 entity in excess of 100 for such taxable year; by 

11 (B) 50. 

12 (e) CREDIT MADE AVAILABLE TO TAX EXEMPT EN13 TITIES.—In the case of an eligible entity which is an orga14 nization described in section 501(c) of the Internal Rev15 enue Code of 1986 which is exempt from taxation under 

16 section 501(a) of such Code, there shall be treated as a 

17 credit allowable under subpart C of part IV of subchapter 

18 A of chapter 1 of such Code (and not allowable under sub19 part D of such part) the lesser of— 

20 (1) the amount of the credit determined under 

21 subsection (a) (after application of subsection (d)) 

22 with respect to such entity; or 

23 (2) the amount of the payroll taxes (as defined 

24 in section 45R(f)(3) of such Code) of such entity 


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1 during the calendar year in which the taxable year 

2 begins. 

3 (f) DENIAL OF DOUBLE BENEFIT.—No deduction 

4 shall be allowed under any provision of chapter 1 of the 

5 Internal Revenue Code of 1986 with respect to any 

6 amount taken in account in determining the credit allowed 

7 to a taxpayer under this section. 

8 SEC. 3. DEDUCTION FOR INDIVIDUALS FOR REMOTE WORK 

9 EXPENSES. 

10 (a) IN GENERAL.—Section 62(a)(2) of the Internal 

11 Revenue Code of 1986 is amended by adding at the end 

12 the following new subparagraph: 

13 ‘‘(F) REMOTE WORK EXPENSES.— 

14 ‘‘(i) IN GENERAL.—The deductions al15 lowed by section 162 which consist of ex16 penses paid or incurred by the taxpayer, in 

17 connection with the performance by him or 

18 her of services as an employee— 

19 ‘‘(I) for purposes of allowing 

20 such taxpayer to work from a worksite 

21 other than a shared office space, in22 cluding the acquisition, implementa23 tion, or other cost associated with the 

24 addition of any qualified remote work 

25 technology, 


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1 ‘‘(II) which is necessary to allow 

2 for continuation of normal work func3 tions of such taxpayer, 

4 ‘‘(III) in response to the virus 

5 SARS–CoV–2 or coronavirus disease 

6 2019 (COVID–19), or any Federal, 

7 State, or local regulation related to 

8 COVID–19, and 

9 ‘‘(IV) after February 15, 2020, 

10 and before January 1, 2021. 

11 ‘‘(ii) ELIGIBLE EDUCATOR.—In the 

12 case of an eligible educator, the deduction 

13 allowed under clause (i) shall include, in 

14 addition to any deduction allowed to such 

15 educator under subparagraph (D), any ex16 pense paid or incurred by such educator— 

17 ‘‘(I) after March 15, 2020, and 

18 before January 1, 2021, and 

19 ‘‘(II) which is described in clause 

20 (ii) of such subparagraph. 

21 ‘‘(iii) LIMITATION.—The deduction al22 lowed under clause (i) shall not exceed 

23 $150 for any taxable year. 

24 ‘‘(iv) QUALIFIED REMOTE WORK

25 TECHNOLOGY.—For purposes of this subVerDate Sep 11 2014 03:51 Aug 21, 2020 Jkt 099200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S4436.IS S4436

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1 paragraph, the term ‘qualified remote work 

2 technology’ means any equipment (includ3 ing software, hardware, or product sys4 tems), which allow normal business func5 tions from a worksite other than a shared 

6 office space. 

7 ‘‘(v) LIMITATION BASED ON AD8 JUSTED GROSS INCOME.—The amount of 

9 the deduction allowed under clause (i) (de10 termined without regard to this clause) 

11 shall be reduced (but not below zero) by 1 

12 percent of so much of the taxpayer’s ad13 justed gross income as exceeds— 

14 ‘‘(I) $150,000 in the case of a 

15 joint return, 

16 ‘‘(II) $112,500 in the case of a 

17 head of household, and 

18 ‘‘(III) $75,000 in the case of a 

19 taxpayer not described in subclause 

20 (I) or (II).’’. 

21 (b) EFFECTIVE DATE.—The amendment made by 

22 this section shall apply to taxable years beginning after 

23 December 31, 2019. 

Æ 


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